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M/s Dai Ichikarkaria Ltd. Versus Commissioner of Central Excise, Pune-I

2015 (11) TMI 338 - CESTAT MUMBAI

Rectification of mistake - CENVAT Credit - Renting of property - Jurisdiction to raise demand - Held that:- Department is not suppose to know each and every declaration made outside the Central Excise law. We also note that the Service Tax Registrati .....

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.2013 and the show cause notice was issued on 18.10.2013. During the audit 100% of the invoices may not be seen by audit. The debit invoices do not indicate that the service tax paid from the input service tax credit. Therefore there is no basis for .....

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rvice tax credit, they would have had to pay the tax by cash. To this extent the benefit of interest has accrued to them, therefore interest is payable as held in the order - no mistake apparent on record in our order - Rectification denied. - Applic .....

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i ROM application is filed on the following grounds: (i) Applicant had submitted Service Tax Registration Certificate, Service Tax Returns, Service Tax Audit Reports and Copies of Debit Notes raised by appellant for rent for the immovable property at .....

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as no jurisdiction to raise demand of service tax on renting of property situated at Mumbai, (iii) Availment of Cenvat Credit in Pune factory is not in dispute, only its realization is in dispute. Since availment is not in dispute there can be no dem .....

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ed the submissions of both sides. (i) As regards the first issue on limitation it was noted in the Tribunal order that department is not suppose to know each and every declaration made outside the Central Excise law. We also note that the Service Tax .....

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