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2017 (6) TMI 1108 - AT - Service Tax100% EOU - CENVAT credit - utilization - whether the Cenvat credit earned in their 100% EOU which had got common Service Tax number alongwith their other business of providing service of installation, etc in the unbonded premises, whether Service Tax have been rightly discharged from the Cenvat credit so taken? - Held that: - the issue herein is squarely covered as pointed out by the counsel for the appellant, by order of a single member of this Tribunal (Myself) in Elcomponics Sales Private ltd v/s Commissioner of Service Tax, Noida [2016 (10) TMI 874 - CESTAT ALLAHABAD] wherein under similar facts and circumstances, it was held that there is no such restriction for utilisation of the Cenvat credit by a manufacturer, being 100% EOU under the Cenvat Credit Rules - appeal allowed. Courier Service/GTA Service - demand of service tax - Held that: - although it was the case of the appellants that they have discharged proper service tax, at the time of the transaction during the relevant period 2008-09 and 2009-10 but could not produce the relevant documents at the time of adjudication during the year 2013 and accordingly the said demand was confirmed in absence of complete and corroborative documents available with the appellant - demand set aside. Penalties - Held that: - there is no contumacious conduct or suppression on the part of the appellant and as such we set aside all the penalties imposed vide the impugned orders. Appeal allowed - decided in favor of appellant.
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