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M/s Inox Leisure Ltd. Versus Commissioner of Central Excise And Service Tax, Vadodara-II

2015 (9) TMI 1034 - CESTAT AHMEDABAD

CENVAT Credit - Common input service - reversal of credit under Rule 6(3) - making payments as per prescribed percentages - Held that:- Appellant vide letter dated 21.04.2009 opted for payments at prescribed percentages on the value of exempted services under Rule 6 (3) of the CENVAT credit Rules, 2004 and also paid amounts for the earlier periods 2008-09 and 2009-10. First appellate authority has rejected appellant's appeal only on the ground that an option given cannot be effective for the ear .....

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amounts as per prescribed percentage of the value of exempted services, may be at a later date. There is no bar for making payments as per prescribed percentages for the prior period also as it may not be feasible to segregate quantum of input service credit pertaining to dutiable and exempted services - Decided in favour of assessee. - Appeal No. ST/11232/2013, Application No. ST/MA(EXTN)/10157/2015 - Final Order No. A/11113/2015-WZB/AHD - Dated:- 27-7-2015 - H. K. Thakur, Member (T), J. For th .....

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services. In addition to above services appellant is providing Screening of Movies and Sale of food items, which are exempted services. That common input services on which credit is taken are Advertisement charges, Lease rental charges, Housekeeping charges, Outsource labour charges, event maintenance, cash pick up charges, processing charges, internet excess charges, prepaid expenses charges, audit charges, security charges, telephone charges, vehicle charges, etc. That appellant is not maintai .....

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me to the conclusion in Para 5.3 of the OIA Dated 12.02.2013 that appellant has changed the option once exercised. He relied following case laws in support of his arguments:- (i) Rochem Separation Systems (I) Pvt. Ltd. vs Commissioner of Central Excise, Thane-II [2013 (291) E.L.T. 467 (Tri.-Mumbai)] (ii) Dabur Pharma Ltd. vs Commissioner of Central Excise, Kolkata-I [2010 (262) E.L.T. (Tri.-Kolkata)] (iii) Foods, Fats & Fertilizers Ltd. vs Commissioner of Central Excise, Guntur [2011 (22) S. .....

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e case records. The issue involved in the present proceedings is that appellant is providing dutiable and exempted services and also avails CENVAT credit on certain common input services. Appellant vide letter dated 21.04.2009 opted for payments at prescribed percentages on the value of exempted services under Rule 6 (3) of the CENVAT credit Rules, 2004 and also paid amounts for the earlier periods 2008-09 and 2009-10. First appellate authority has rejected appellant's appeal only on the gro .....

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