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2020 (2) TMI 963 - CESTAT HYDERABADCENVAT Credit - input - steel items - cement - input services - sole reason for denial of Cenvat credit is the decision of the Larger Bench of this Tribunal in the case of VANDANA GLOBAL LTD. VERSUS CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - HELD THAT:- Admittedly, the said decision has been turned down by the Hon’ble Chattisgarh High Court in M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT] - therefore, the decision of the Larger Bench of this Tribunal holds no force and hence, Cenvat credit cannot be denied based on the decision of Larger Bench of this Tribunal in the case of Vandana Global Ltd - Admittedly, it is not disputed that the cement and steel items have been used by the appellant for setting up new factory or capital goods - credit allowed. CENVAT Credit- input services - services received by the appellant at the factory for setting up a new factory - sole denial of Cenvat credit to the appellant is that the appellant has received services in their factory and invoices are in the name of their Nandyal office - HELD THAT:- It is not the case of the revenue that the appellant has not used the services in question in course of business of manufacturing of goods. Therefore, in terms of Rule 2(l) of CCR, 2004 the appellant is entitled to avail Cenvat credit as held by the Hon’ble Bombay High Court in the case of CCE, NAGPUR VERSUS ULTRATECH CEMENT LTD., [2010 (10) TMI 13 - BOMBAY HIGH COURT] - also the invoices in question for availment of input service are having all the particulars in terms of Rule 9(2) of CCR, 200, but having certain corrections which cannot be reason to deny Cenvat credit - credit allowed. Appeal allowed - decided in favor of appellant.
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