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Expert Industries Pvt Ltd Versus Commissioner of Central Excise, Customs And Service Tax, Bangalore-I

2015 (7) TMI 623 - CESTAT BANGALORE

Denial of CENVAT Credit - Security Service, Telephone Service and Manpower Service - Nexus with input service - Held that:- According to proviso to Rule 3, a manufacturer or purchaser of final product can take credit of duty paid on any input service .....

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he is a manufacturer or purchaser of final products and such final products are liable to duty and cleared on payment of duty. Further it can also be said that such input services have been used in or in relation to a manufacture of final product. Th .....

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nivasa, Adv. For the Respondent : Mr Mohd Yusuf, AR ORDER Per: B S V Murthy: The appellants are the manufacturers of Rotogravure Printing Machineries and Lamination Machineries falling under chapter 84 of the schedule to the Central Excise Tariff Act .....

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ervice which were not used in the appellant's manufacturing unit but were used in their other units viz., Unit II, Unit III and Unit V located at different places. Further it also appeared that the appellants had deliberately availed the said cre .....

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services and in no way related to manufacturing activity, the original authority issued two show cause notices covering the periods from April 2007 to February 2010 and from March 2010 to December 2010 with a proposal to deny the credit of ₹ 54 .....

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er authorities have confirmed the demand for Cenvat credit with interest and imposed penalty. 3. Since the mater involved can be decided straightaway, the requirement of pre-deposit is waived and appeals are taken up for final decision. In both the a .....

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arned counsel submits that the credit was taken in the main unit since the bill was raised by the service providers on the main unit and further all the goods wherever manufactured finally come to the main unit and clearance of payment of duty takes .....

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