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Commissioner of Central Excise, Chennai-III Versus Electralloy Special Steel Castings Pvt Ltd, Amsteel Castings Pvt Ltd

2015 (10) TMI 628 - CESTAT CHENNAI

Availment of cenvat credit on Goods Transport Agency Service - Held that:- Issue stands settled by the decision of Hon'ble Madras High Court. In the case of Cheran Spinners Ltd., the Tribunal has allowed the credit which was challenged by Revenue before Hon'ble Madras High Court. The Hon'ble High Court has dismissed the C.M.A. and upheld the Tribunal's order vide [2013 (8) TMI 215 - MADRAS HIGH COURT]. - High Court in the above order has considered all the issues including Board's circular dt. 3 .....

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ed in these appeals is common, therefore both the appeals are taken up together for disposal. 2. Heard both sides. 3. The issue relates to availment of cenvat credit on Goods Transport Agency Service and its utilization for payment of service tax. Revenue filed against the impugned orders wherein the Commissioner (Appeals) has allowed the appeals of the respondents by relying this Tribunal's decision in the case of India Cements Vs CCE Salem - 2007 (80) RLT 719 (CESTAT-Che.) and in the case .....

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find that the issue stands settled by the decision of Hon'ble Madras High Court. In the case of Cheran Spinners Ltd., the Tribunal has allowed the credit which was challenged by Revenue before Hon'ble Madras High Court in C.M.A.No.894/2008. The Hon'ble High Court has dismissed the C.M.A. and upheld the Tribunal's order vide 2014 (33) STR 148 (Mad). The relevant paragraph of the Hon'ble High Court's order is reproduced as under :- "9. In terms of Section 37 of the Cen .....

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e - (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market resea .....

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ice' means any taxable service provided by the provider of taxable service, to a customer, client, subscriber, policy holder or any other person, as the case may be, and the expressions 'provider' and 'provided' shall be construed accordingly. Explanation. - For the removal of doubts it is hereby clarified that if a person liable for paying Service Tax does not provide any taxable service or does not manufacture final products, the service for which he is liable to pay Servic .....

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oval, is considered as 'input service', in contrast to this, the explanation given under 'output service' in Rule 2(l) of Cenvat Credit Rules, thus deems that in the case of a person not proving taxable service or manufacture final products but liable for paying Service Tax, the service for which he is liable to pay Service Tax by reason Section 62(2) of the Finance Act, 1994 shall be deemed as 'output service'. Thus, while Rule 2(l) and 2(p) cover two classes of persons, .....

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