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2015 (12) TMI 221 - AT - Central ExciseDenial of CENVAT Credit - Bill of Entry is not in the name of the appellant - services do not qualify as input service as per Rule 2 (l) of the Cenvat Credit Rules - Held that:- payment towards the said capital goods have been paid by the appellant only and the capital goods is physically available in the premises of the appellant. Therefore, merely wrong mention of the name in the Bill of Entry Cenvat Credit cannot be denied to the appellant Various input services i.e. Business Chamber Association Services, Horticulture Services, after Sale Services (commission paid to the services), Outward Goods Transportation Agency Services are the services in the nature of the services availed by the appellant in the course of business of manufacturing - Credit allowed. Cenvat Credit on outward goods transportation agency services - Claim of the appellant that the goods have been sold on FOR basis is correct. Therefore, Cenvat Credit on outward transportation services is entitled to the appellant. - appellant has taken Cenvat Credit correctly. Therefore, impugned demands i.e. duty and interest are not sustainable - Decided in favour of assessee.
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