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M/s. Lotte India Corporation Ltd Versus Commissioner of Central Excise, Pondicherry

2015 (10) TMI 1338 - CESTAT CHENNAI

Reversal of CENVAT Credit - Trading of goods - Held that:- Issue relates to demanding proportionate credit on the input service credit availed on the trading of goods. There is no doubt that the appellant is a manufacturing unit availed the credit di .....

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dy Industries India Ltd. (2009 (8) TMI 437 - CESTAT, CHENNAI), DB of this Tribunal in Final Order has held that the Commissioner having jurisdiction of the recipient unit has a power to examine the availment of cenvat credit. In view of the above dec .....

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eposit. - stay granted partly. - E/S/41496/2014, E/41226/2014 - Dated:- 13-3-2015 - R. Periasami, Member (T),J. For the Appellant : Mr S Muthuvenkataraman , Adv For the Respondent : Mr M Rammohan Rao, DC (AR) ORDER Per: R Periasami: The short issue i .....

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cate for the appellant raises a preliminary objection that the appellant is a manufacturing unit located at Nellikkuppam, Cuddolore and their corporate office is located at Chennai. The corporate office has availed input service credit on various ser .....

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llant is only recipient. The Commissioner of Central Excise of the appellant has no jurisdiction to issue show cause notice on the admissibility of cenvat credit availed by the ISD distributor. He relied upon Elder Pharmaceuticals Ltd. CCE, Belapur - .....

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credit. 3. On the other hand, the Ld. DR reiterated the finding of the adjudicating authority. He submits that the adjudicating authority has restricted the demand only to the extent of proportionate cenvat credit in trading of goods. The Tribunal w .....

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dicherry for demanding reversal under Rule 6(5) on the recipient, he submits that primarily the appellant is not eligible for cenvat credit under Rule 3. The adjudicating authority has also demanded only the proportionate credit. The Commissioner, Po .....

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#39;s decision relied upon by the ld. Advocate relates to Rule 6(5), whereas in the present case it is only proportionate credit has been demanded. 4. I have carefully considered the submissions by both the sides. Prima facie, I find that the issue r .....

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