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Deloitte Haskins And Sells Versus Commissioner of Service Tax, Mumbai

2015 (10) TMI 883 - CESTAT MUMBAI

Rectification of mistake - CENVAT Credit - Held that:- As regards the CENVAT credit availed on the basis of certificates of service providers, the ld. Counsel has shown us letter dt. 13.11.2009 submitted in reply to the show cause notice dt. 19.10.20 .....

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sionerate. Therefore, it appears that the Commissioner has filed this ROM without caring to see his own records. Reasons such as date of issue of certificate not being mentioned cannot be a reason to deny the substantial benefit. It was for the autho .....

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nied. - Application No. ST/ROM/94412/2015-Mum, Appeal No. ST/200/2010-Mum - Misc. Order No. M/4636/2015-WZB/STB - Dated:- 17-8-2015 - P S Pruthi, Member (T) And Ramesh Nair, Member (J) For the Appellant : Shri S Thirumalai, Adv For the Respondent : S .....

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#8377; 31,25,737/- and ₹ 5,65,600/- and allowed the CENVAT credit and on the other hand CESTAT has remanded the matter to the adjudicating authority. Thus, there is a contradiction in the CESTAT findings and, - For verification in terms of Trib .....

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Ltd. The certificates which have been submitted now by the respondent for verification were not presented by them before the adjudicating authority and not discussed in the Orders-in-Original as well. Another certificate was issued by M/s Blue Dart .....

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dered the submissions of the ld. AR and the ld. Counsel. 3. As regards the first issue we find that our Order is very clear. The order allows the CENVAT credit in principle. It was remanded only to be verified by the adjudicating authority that the i .....

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el has shown us letter dt. 13.11.2009 submitted in reply to the show cause notice dt. 19.10.2007. It clearly indicates that the letters obtained from the service providers were submitted under the said letter dt. 13.01.2009. Further, this letter is s .....

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