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M/s. Paradise Plastics Enterprises Ltd. Versus C.C.E. & S.T. Noida

2015 (10) TMI 1147 - CESTAT DELHI

Denial of CENVAT Credit - Various services - Held that:- Telephone bills are in the name of head office and same has been used by the officials at their residence and residential premises has been taken on rent where as per rent deed no commercial ac .....

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Cenvat Credit thereon.

For denial of Cenvat Credit of ₹ 3,38,880/- the reason is that the appellant has not produced job work agreement. In fact, the appellant has produced the job work agreement which revenue has not contravened wit .....

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their plant and machinery located at their premises which was ultimately shifted to their new premises though same is integral part of their activity. Accordingly, I hold that appellant is entitled to take Cenvat Credit thereon.

Further, .....

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l Order No. 51638/2015-EX(SM) - Dated:- 6-5-2015 - Shri Ashok Jindal, Member (Judicial), J For the Petitioner : Shri V.K. Das, Advocate for the Appellant For the Respondent : Shri R.K. Mishra, DR for the Respondent ORDER Per Ashok Jindal: Cenvat Cred .....

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ead office; c) ₹ 3,38,880/- was disallowed on the service tax paid on the rent paid for the premises which was carrying out job worker for the appellant; d) ₹ 8842/- was disallowed on the service tax paid on dismantling of the old buildin .....

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invoices is in the name of previous address of the premises of the appellant. It is not denied that these services have not been used by the appellant. As these services have been used by the appellant and as per Rule 9 of the Cenvat Credit Rules 200 .....

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fficials at their residence and residential premises has been taken on rent where as per rent deed no commercial activity can be carried out by the appellant. I find that in this case bills are raised for the mobile bills which have been used by the .....

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agreement. In fact, the appellant has produced the job work agreement which revenue has not contravened without any cogent evidence that these premises were not used by the appellant in their job working activities. Therefore, I hold that appellant h .....

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