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M/s. Emami Limited Versus Commissioner of Central Excise & S.T., Vapi

2015 (10) TMI 1121 - CESTAT AHMEDABAD

Denial of CENVAT Credit - CENVAT credit on the invoices issued by the Headquarters as ISD distributor as the Cenvatable documents issued by the Service provider are in the name of their Headquarters - Held that:- It is the case of the appellant that .....

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ellant has passed on the service tax credit only with respect to Services utilized in the manufacture of dutiable products. This can be done by the Adjudicating authority by getting the suitable verifications made with respect to service tax credit t .....

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al No.: E/179,180/2012 - ORDER No. A/10327-10328/2015 - Dated:- 8-4-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant : Shri Jigar Shah, Advocate For The Respondent : Shri K. Sivakumar, Authorised Representative Per : Mr. H.K. Thakur; Th .....

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f the appellants argued that main appellant is having two units at Masat Silvassa and Pantnagar. That Masat unit took CENVAT credit on the invoices issued by the Headquarters as ISD distributor as the Cenvatable documents issued by the Service provid .....

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ot distributed. Learned Advocate also argued that where CENVAT credit was not admissible, the same was reversed by the main appellant alongwith interest and will amount to not taking of credit at all. He relied upon the following case Laws -: (i) Swi .....

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K.Sivakumar (AR) appearing on behalf of the Revenue defended the orders passed by the Adjudicating authority and argued that once appellant has taken and passed on credit on exempted Services, the amount under Rule 6 of the Cenvat Credit Rules, 2004 .....

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