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2015 (11) TMI 596 - CESTAT NEW DELHI

2015 (11) TMI 596 - CESTAT NEW DELHI - TMI - Distribution of input services (ISD) - The dispute in the present case is in respect of Malanpur unit. The departments contention is that the credit of service distributed to Malanpur unit also included the credit attributable to Baddi unit. - Exemption under notification No. 56/02-CE and 32/99-CE - refund of duty paid through PLA - Held that:- appellant’s head office is registered as ISD and their units as located at Malanpur, Assam, Jammu and Baddi .....

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h PLA. - appellant had raised the question of limitation and but the Commissioner has not given any finding whatsoever on this point. The Commissioner has passed a non-speeding order. Hence, the same is set aside and the matter is remanded to the Commissioner - Decided in favour of assessee. - E/stay/54626/2014 in E/54085/2014 - Final Order No. 51935/2015 - Dated:- 2-6-2015 - Mr. Rakesh Kumar, Member (Technical) And Smt. Sulekha Beevi C.S., Member (Judicial) For the Petitioner: Shri B.L.Narsimha .....

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the Baddi unit is fully exempt from duty under notification No. 50/03-CE. The Assam unit and Jammu Unit availed the exemption notification No. 56/02-CE and 32/99-CE respectively and paid duty as per Scheme of these exemption notifications and availed exemption in the form of refund of duty paid through PLA. The dispute in this case is in respect of advertisement, and sale promotion services, courier service and business auxiliary services etc. which were being availed by all the units. The Bulk .....

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. It is on this that the show cause notice dated 22.4.13 was issued for recovery of allegedly wrongly availed credit amounting to ₹ 17,11,39,812/- for the period April, 2008 to March, 2012 alongwith interest on it under section 11AB and also for imposition of penalty on the appellant under Rule 15(2) of Cenvat Credit Rules, 2004 read with section 11AC. The show cause notice also sought imposition of penalty. 1.2 The show cause notice was adjudicated vide Order-in-Original dt.3.6.14 by whic .....

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pplication, after hearing the matter for some time, we find that the matter can be decided at this stage. Accordingly, the requirement of pre-deposit is waived and with the consent of both sides, it was taken for final disposal. 3. Shri B.L.Narsimhan, Advocate, the learned Counsel for Appellant, pleaded that the stand of the appellant from the very beginning has been that the head office registered as ISD before distributing the input service credit to the appellants unit at Malanpur, Assam and .....

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this matter on assumption, that the head office as an ISD disturbed the entire input service credit to Malanpur unit, Assam unit and Jammu unit without excluding the credit attributable to Baddi unit, that the Appellant had also raised the issue of limitation as is clear from the Order-in-Original which has been recorded in para M-1 to M-25 pleading that extended period is not invokable and hence the demand is barred by limitation, but no finding has been given by the Commissioner on this plea, .....

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