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Ultratech Cement Ltd. Versus CCE, Jaipur-I

2015 (11) TMI 607 - CESTAT NEW DELHI

Denial of CENVAT Credit - eligible input services - SSI Exemption - Held that:- For availing credit on printing of calendar, greeting cards, diaries, etc., the appellant used these services for advertisement purposes of their products, therefore, these are integral part of their sale promotion. I accordingly, hold that the appellant is entitled to take credit on printing of calendar, greeting cards, diaries, etc. Further I hold that for organizing award functions, these activities are parts of t .....

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period 2007-08 to 2010-11, the total demand of ₹ 44,030/- which is the below the threshold limit and the Revenue has not produced any contrary evidence that the appellant has crossed the threshold limit. In the absence of evidence, I hold that the appellants turnover is below the threshold limit of SSI exemption. Therefore, the appellant is not liable to pay service tax on these services. In these circumstances, I do not find any merit in the impugned orders of the Commissioner (Appeals) .....

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s and booklets for contest and water harvesting systems during the period April, 2007 to March, 2011 and non payment of service tax on space renting for commercial purposes. 2. As both the appeals are arising out of common issue, therefore they are being disposed of by a common order. 3. The contention of the learned Consultant for the appellant is that printing of calendars, greeting cards, diaries, etc. are for the sale promotion activity of their business. Further awards function organized by .....

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eriod remained below the threshold taxable limit during the period. Therefore, the impugned orders are to be set aside. 4. On the other hand, learned AR opposed the contention of the Consultant and submits that the activity of printing of calendar, greeting cards, diaries, etc and distribution thereof are not an activity of their business but are welfare or facilities provided to the employees. To support this contention, he relied on the decision of this Tribunal in the case of CCE, Nagpur vs. .....

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