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Cochin Port Trust, Cochin Versus Commissioner of Central Excise, Customs and Service Tax Cochin-CCE

2015 (11) TMI 724 - CESTAT BANGALORE

CENVAT Credit - Renting of immovable property and Leasing of vacant land - Held that:- Entire case of the Revenue proceeds on the assumption that a common cenvatable account has been maintained whereas the appellants have contended that they have maintained separate account for the exempted and taxable final services. This fact requires verification. In some of the cases, common input services have been utilized like telephone services, we agree with the learned advocate that in terms of various .....

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r of assessee. - Appeal(s) Involved : ST/79/2008-DB, ST/717/2009-DB, ST/306/2010-DB - Final Order No. 21872-21874 / 2015 - Dated:- 2-9-2015 - Smt. Archana Wadhwa, Judicial Member and Shri Ashok Kumar Arya, Technical Member For the Petitioner : Mr. Sekhar, CA For the Respondent : Dr. A. K. Nigam, Addl. Commissioner (AR) ORDER Per : ARCHANA WADHWA All the appeals are being disposed of by a common order as the issue involved in all the appeals is identical. 2. After hearing both sides duly represen .....

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d 1.7.2010. The appellant was availing CENVAT credit of service tax paid on various common input services which were being utilized by them for payment of service tax on the output services of port services. 3. Revenue by entertaining a view that the appellant is availing service tax credit in respect of various common input services, raised the demands against the appellant s in terms of provisions of Rule 6 and Rule 6(3)(c) of the CENVAT Credit Rules by proposing to restrict the credit to the .....

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that credit to the extent of an amount not exceeding 20% of the amount of service tax payable on taxable output services would be available. 5. Learned advocate has contended that they were admittedly maintaining separate accounts for the inputs/input services required for providing exempted final services or dutiable final services. However, apart from this, he contends that there may be some common input services which might have been utilized for providing the two kinds of final services. He .....

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