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2015 (5) TMI 67 - CESTAT MUMBAI

2015 (5) TMI 67 - CESTAT MUMBAI - TMI - Eligibility of CENVAT credit - non registration as Input service distributor (ISD) - Business Auxiliary Services - whether the service rendered by the service provider for the products manufactured in Gujarat and invoices raised can be availed as CENVAT Credit at Mumbai - Held that:- there is no dispute as regards the services received by the appellant for the activity and service tax liability having been discharged by the service provider, omission to ta .....

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Ltd. (2012 (10) TMI 952 - CESTAT AHMEDABAD) of Division Bench is binding on me and following the same I find that the impugned order is liable to be set aside and I do so. - Decided in favour of assessee. - Appeal No.E/85658, 85820/13-Mum - Dated:- 1-4-2015 - M. V. Ravindran, Member (J),J. For the Appellants : Ms Pamavati Patil & Ms Mani Prakash, Advs. For the Respondent : Shri N N Prabhudesai, Supdt. (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. BR(8)MI/ .....

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as well as Mumbai. It is the case of the Revenue that service tax paid on the services rendered for the marketing of the produced in Gujarat needs to be denied proportionately. Both the lower authorities recorded their findings that the appellant could not have utilized CENVAT credit at Mumbai for the products manufactured and cleared from Gujarat. The lower authorities have also held that marketing services are not interconnected with the manufacturing of the goods. 4. Learned Counsel would ta .....

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Rules 1994 the appellant should have registered and distributed the service tax credit availed as ISD. 6. On considering the submissions made by both sides and perusal of the records, I find that as to CENVAT Credit availed on the service tax paid by the service provider is not in dispute and the services were rendered to the appellant. The only dispute is that whether the service rendered by the service provider for the products manufactured in Gujarat and invoices raised can be availed as CEN .....

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