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M/s Bajaj Hindustan Ltd Versus Commissioner of Central Excise, Meerut-I

2015 (9) TMI 1223 - CESTAT NEW DELHI

Denial of CENVAT Credit - input services - Services of Pandal and Shamiana, tour operator and construction services do not qualify as input services as per Rule 2(l) of the Cenvat Credit Rules 2004 - Held that:- It is not disputed by the Revenue that the services in question were not availed by the appellant in the course of their business of manufacturing of excisable goods. Therefore, I hold that Cenvat Credit to the appellant cannot be denied. On the one hand they are claiming tour operator s .....

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dit. Without going into the case laws relied upon by the Ld. Counsel for appellant as the decision of Ultratech Cement Ltd. (2010 (10) TMI 13 - BOMBAY HIGH COURT) covers the entitlement of Cenvat Credit. Therefore, I hold that appellant is entitled to take Cenvat Credit. - Impugned order is set aside - Decided in favour of assessee. - Appeal Nos. E/3039 & 3040/2010-EX(SM) - FINAL ORDER NO. 51968-51969/2015-EX(SM) - Dated:- 17-6-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri P K Mitt .....

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w cause notice dated 08.09.2009 was issued to deny Cenvat Credit on these services on the premise that these services do not qualify as input services as per Rule 2(l) of the Cenvat Credit Rules 2004. Another show cause notice was issued for the period October 2007 - February 2009 on 05.06.2009 to deny Cenvat Credit on the services of Pandal and Shamiana and tour operator services. Both the lower authorities denied Cenvat Credit to the appellants. Aggrieved from the said orders appellant is befo .....

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ellant to provide the said documents. Therefore, Cenvat Credit cannot be denied. With regard to the construction services it is the contention of the appellant that these services have been used by the appellant for residential quarters for their employees, officer's mess, recreation club and cemented road inside the residential colony. In this context he submits that as their factory is located in a remote area where there is no facility for the residence of employees, therefore, to increas .....

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ty. To support this contention he relied on the decision in their own case by this Tribunal in Appeal no.3300/2012 vide order dated 29.11.2012 wherein this Tribunal has allowed Cenvat Credit for construction of labour hutments kisan sheds, painting building, kisan hails and dormitory meant for the employees in the factory premises itself. For construction services of residential colony he relied on the decision of Hon'ble High Court of Andhra Pradesh in the case of ITC ltd. 2013 (32) STR 288 .....

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o. ST/701/2011 Tri-Amd. 4. On the other hand Ld. AR oppose the contention of the Ld. Counsel and submits that it is not a case of valuation. In fact, appellant did not provide the documents to verify whether the value of these services has been included in the assessable value of the final product which is an essential requirement to allow Cenvat Credit. With regard to construction services, she submits that on the one hand appellant is claiming tour operator services to provide transport facili .....

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