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M/s Globe Automobile Pvt. Ltd. Versus Commissioner of Central Excise And Service Tax, Chandigarh

2015 (12) TMI 605 - CESTAT NEW DELHI

Disallowance of CENVAT Credit - Renting of Immovable Property service as input service - Authorized service station service being output service - Held that:- appellant took service tax registration for Authorized Service Station only on 28.03.2008. .....

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ation. It is submitted by the learned counsel for appellant that the first invoice of authorized service station was issued on 7.9.2008. These dates demonstrate that credit was availed for the tax paid on the input service prior to providing output s .....

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property prior to 7.9.2008 is not eligible for credit. The credit, in my view has been rightly denied. - impugned order is modified to the extent of reducing the penalty imposed to 25% of the duty demand - Decided partly in favour of assessee. - App .....

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ing of Immovable Property service availed for the period prior to taking of registration. 2. The appellant is registered for providing services of Authorized Service Station and Business Auxiliary Services. During the course of audit for the period 2 .....

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show cause notice dated 22.4.2013 was issued which culminated in the Order-in-Original which confirmed the disallowance of credit and ordered recovery of tax along with interest and also imposed equal amount of penalty besides penalty of ₹ 200 .....

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deposited the tax with interest waived the penalty of ₹ 2000/- imposed under Rule 15(3) but upheld the rest. Aggrieved the appellant is before the Tribunal. 3. It is not disputed that appellant took service tax registration for Authorized Serv .....

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ces by the authorized service station. It is submitted by the learned counsel for appellant that the first invoice of authorized service station was issued on 7.9.2008. These dates demonstrate that credit was availed for the tax paid on the input ser .....

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e only on 7.9.2008, renting of immovable property prior to 7.9.2008 is not eligible for credit. The credit, in my view has been rightly denied. 4. The learned counsel vehemently argued that the demand is time barred and that extended period is not in .....

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