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2015 (9) TMI 261 - CESTAT MUMBAI

2015 (9) TMI 261 - CESTAT MUMBAI - 2016 (41) S.T.R. 990 (Tri. - Mumbai) - Benefit of CENVAT Credit of inputs and input services - Various services - Held that:- All the services are utilized by appellant in the factory premises and some are indicating the activities relating to the business like sales and marketing. On deeper perusal of the details put-forth by appellant before the adjudicating authority, services are used in or in relation to the manufacture of final products i.e. tractors whic .....

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direct the adjudicating authority to workout the exact figure involved in the service of life insurance cover attributable to the family of the employees and direct appellant herein to discharge the said service tax liability along with interest. Though we have upheld this demand, we find that there could be a bonafide impression on the part of the appellant such CENVAT credit is eligible to be availed hence no penalty is required to be imposed, as we set aside major portion of demand, question .....

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ry same question of law and in respect of very same assessee. 2. Relevant facts that arise for consideration in all these appeals, appellant is a manufacturer of tractor and is having Central Excise registration and avails benefit of CENVAT Credit of inputs and input services. During scrutiny of the records it revealed that appellant had availed CENVAT credit of service tax paid on various input services such as - 1. Air Travel Agencies Services 2. Cargo Handling Services 3. Courier Service 4. M .....

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been used in or in relation to the manufacture and clearance of final products and therefore do not fall under the category of definition of input service as per Rule 2 (l) of the CENVAT Credit Rules, 2004, show cause notices were issued proposing to disallow the CENVAT credit and demanding thereof with interest and proposal to impose penalties. Identical set of show cause notices were issued, to be adjudicated by the adjudicating authority. The adjudicating authority after following due process .....

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e assessee and allowed the appeal filed by the Revenue holding that the CENVAT credit availed by the appellant of service tax paid on the input services (as enumerated herein above) is erroneous and confirmed the demands with interest and also imposed penalties. 3. Learned Counsel appearing on behalf of appellant would draw our attention to the services on which service tax was paid and CENVAT credit was disallowed. It is his submission that all the services on which CENVAT credit is sought to b .....

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handling services are used by the appellant during the course of carrying on business of loading and unloading of the tractors, courier services were used for exchange of several documents/articles which are in relation to the business of the appellant, management, maintenance and repair services are utilized by appellant from the service providers who are maintaining, managing and repairing the machines which are used for manufacturing of tractors and outdoor catering services are used for pro .....

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aw which has been settled by the Hon ble High Court of Bombay in the case of Coca Cola India Pvt. Ltd. 2009 (242) ELT 168 (Bom.), Ultratech Cement Ltd. - 2010 (20) STR 577 (Bom.) and various judgements of the Tribunal in the case of Endurance Technologies Pvt. Ltd. 2013 (32) STR 95 (Tri. Mum), Telco Construction Equipment Co. Ltd - 2013 (32) STR 482 (Tri. Bang.) and Emcon Technologies India Pvt. Ltd. - 2013 (31) STR 441 (Tri. Bang.). 4. Learned DR while reiterating the findings of the first appe .....

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submissions made by both sides and perused the records. 6. On perusal of the records, we find that the services which are rendered by various service providers as enumerated in paragraph 2 above, we find that all these services are utilized by appellant in the factory premises and some are indicating the activities relating to the business like sales and marketing. On deeper perusal of the details put-forth by appellant before the adjudicating authority, we find that in respect of the services a .....

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