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Commissioner, Central Excise & Service Tax, Ahmedabad-II Versus M/s Claris Lifesciences Ltd

2015 (12) TMI 750 - CESTAT AHMEDABAD

Denial of CENVAT Credit - whether the ISD may distribute the CENVAT Credit to any other units equally to all the units, in any proportion to all the units or proportionate to the input service consumed by the unit - Held that:- Commissioner (Appeals) .....

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Tribunal before Hon'ble High Court, which was rejected - No reason to interfere the order of the Commissioner (Appeals). - Decided against Revenue. - Appeal No.E/356/2012 - Order No. A/10689 / 2015 - Dated:- 27-5-2015 - Mr. P.K. Das, J. For Appellant .....

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T Credit to any other units equally to all the units, in any proportion to all the units or proportionate to the input service consumed by the unit. 2. The learned Authorised Representative for the Revenue submits that the issue in this case is the R .....

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als), following the decision of the Tribunal in the case of ECOF Industries Pvt.Ltd. Vs CCE Bangalore - 2010 (17) STR 515 (Tri-Bang) decided the issue in favour of the Respondent. It is seen that the Revenue has challenged the decision of the Tribuna .....

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ws that there are only two restrictions regarding the distribution of the credit. The first restriction is that the credit should not exceed the amount of Service Tax paid. The second restriction is that the credit should not be attributable to servi .....

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made in respect of the Appellant unit on the ground that the services were used in respect of all the Units finds no mention in the relevant rules. As such, restricting the distribution of Service Tax credit in a manner as has been done in the impugn .....

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ules, 1994 as well as Central Excise Rules, 2002 to avail and distribute the CENVAT Credit of the Service Tax paid on the various services like advertisement, telephone, security services, insurance, traveling expenses, advertising, market research, .....

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e argument of the Adjudicating authority is considered then the CENVAT Credit on the various services referred above cannot be distributed. I find that no provisions in the Service Tax Rules, 1994 as well as in the Central Excise Rules, 2002 for any .....

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