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Manikgarh Cement Versus Commissioner of Central Excise, Nagpur

2015 (7) TMI 307 - CESTAT MUMBAI

Input services - cenvat credit - service tax paid on any service which was not taxable - Held that:- Issue involved in the present case has been dealt by this Tribunal and held that cenvat credit in respect of services of certification of pollution level is admissible, even though the service in the hands of service provider is not taxable but the service tax was admittedly paid by the service provider. - impugned order is not sustainable and hence the same is set aside - Decision in the case of .....

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D/2008 dated 24.6.2008. 2. The issue involved in the present case is the admissibility of cenvat credit in respect of service of certification of pollution level. The lower authority has denied the cenvat credit of ₹ 36,716/- on the ground that the service is rightly to be termed as certification of pollution level' and the same is not finding place in the definition of services' as defined under Section 65 of the Finance Act. Since the service tax was paid on the service which is .....

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he earlier occasion, this Tribunal has allowed the credit in the following cases:- (1) Manikgarh Cement vs. CCE, Nagpur (order no. A/71/11/SMB/C-IV dated 2.12.2010 passed by the Tribunal) (2) Manikgarh Cement vs. CCE, Nagpur reported in 2011 (22) STR 471 (Tri-Mumbai) He submits that from the above judgments in the appellant's own case, the issue of admissibility cenvat credit in respect of the service in question has attained finality in favour of the appellant. Therefore, the present appeal .....

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ment availed input service credit under service category of "Certification of Pollution Level." The said availment of input service credit was denied to them on the ground that the impugned service was not taxable during the impugned period. Hence the appellants are not entitled to take the credit. Aggrieved from the said order, the appellant is in appeal before this Tribunal. 6. On careful examination of the submission made by both the sides, I find that in this case the appellant has .....

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d any merit in the impugned order and the same is set aside. The appeal is allowed with consequential relief." 2011 (22) STR 471:- This appeal filed by the assessee is directed against denial of CENVAT credit on certain input services. The lower authorities, upholding the view taken in the relevant show-cause notice, held that the appellant was not entitled to avail CENVAT credit of the service tax paid on any service which was not taxable. The appellant had availed CENVAT credit on two inp .....

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