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2015 (11) TMI 971 - CESTAT KOLKATA

2015 (11) TMI 971 - CESTAT KOLKATA - TMI - CENVAT Credit - whether Cenvat credit on the telephone Services, availed at the residences of the senior officers of the appellant, is admissible when such bills are paid by the appellant - Held that:- Bill landlines, installed at the residences of the Senior Officers of the appellant, are paid by the appellant. The case law of Monnet Ispat & Energy Ltd vs CCE Raipur (2009 (12) TMI 328 - CESTAT, NEW DELHI), relied upon by the Learned AR, will not help t .....

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70337/2013 - ORDER NO. FO/A/75612/15 - Dated:- 16-10-2015 - Shri H.K.Thakur, Technical Member For the Petitioner : Shri Hoursh Shukla, (C.A) For the Respondent : Shri S. Nath, A.C (AR) ORDER Per Shri H.K.Thakur This appeal has been filed by the appellant against OIA No. 04/BOL/2013 dt 07/01/2013 passed by Commissioner (Appeals-III) Kolkata as first appellant authority. Under this OIA dt 07/01/2013 first appellate authority has allowed the appeal filed by the Revenue against OIO No. 07/AC/ASP/DGP .....

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gust 2009 and show cause notice was issued an 07/04/2011. That there are following case laws in their favour the issues on merits is in their favour & extended period can not be invoked. (i) CCE, Chennai-III v. Greaves Cotton Ltd.-2009 (239) ELT 137 (Tri.-Chennai) (ii) CCE V. Excel Crop Care Ltd. 2008 (12) STR 436 (Guj.) (iii) Keltech Energies Limited v. CCE, Mangalore -2008 (10) STR 280 (Tri. Bang.) (iv) BASP Industries v. CCE, Mumbai-III 2011 (24) STR 30 (Tri. Mumbai) (v) Muscat Polymers P .....

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He also produced copies of BSNL bills according to which entire bill amount, alongwith Service tax with respect to residential telephone lines, has been paid by the appellant. 3. Sh. S. Nath AC (AR) appearing on behalf of the Revenue relied upon the case law of Monnet Ispat & Energy Ltd vs CCE Raipur [2010 (19) STR 417 (Tri Del)] to argue that Cenvat credit on such telephone Service has been held to be inadmissible as per Para 8 of this case law. 4. Heard both sides & perused the case r .....

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nstalled at the residences of the Senior Officers of the appellant, are paid by the appellant. The case law of Monnet Ispat & Energy Ltd vs CCE Raipur (Supra), relied upon by the Learned AR, will not help the case of the Revenue as none of the case laws relied upon by the appellant & CBEC clarification were brought to the notice of CESTAT Delhi. In the case of keltech. Energies Ltd Vs CCE Mangalore (Supra) CESTAT held as follows in Para-4:- 4. On a careful consideration, I notice that th .....

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