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M/s. GEM MOTORS Versus COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, COIMBATORE

2015 (10) TMI 1927 - CESTAT CHENNAI

Claim of CENVAT Credit - input service of rent used for providing Services of Motor Vehicles - revenue contents that part of the total area taken on lease was used for activities other than taxable services and proposed to reverse proportionate credi .....

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is use of common input without maintenance of account - No suspicion shall deny the CENVAT credit suffered on rent paid – Appeal allowed and no penalty charged – Decided in favour of Appellant. - ST/40253/2014 - FINAL ORDER NO. 41259 / 2015 - Date .....

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g taxable service of servicing of vehicles. Appellant specifically brings out that page 7 of the Lease Deed prescribed the sq.ft. area, for the place used for that purpose. According to him, there is no dispute on the claim of rent payable on the occ .....

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se of grant of input service credit. 1.2 He further submits that both the authorities below committed error in law without examining the Lease Deed which entitled the appellant to avail a part of leased premises for providing taxable service. Therefo .....

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both the orders of the authorities below. 2. Heard both sides and perused the records. 3. Lease Deed in the Schedule of Property categorically brings out two categories of building (i) R.C. Roofing building and (ii) A.C. Roofing building leased to a .....

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carry out the servicing activity. Therefore, that cannot be ignored. 3. Rule 6(3) of Cenvat Credit Rules, 2004 prescribes a formula to quantify permissible Cenvat credit. When there is use of the common input without maintenance of account this rule .....

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