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Commissioner of Customs and Service Tax Bangalore-Cus Versus Reitzel India Pvt Ltd.

2015 (12) TMI 953 - CESTAT BENGLALORE

Denial of refund claim - Unutilized CENVAT Credit - Various service - Held that:- all the services in dispute are covered by the decisions relied upon by the respondent and I find myself in agreement with it and therefore the appeal filed by the Reve .....

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.S.V. MURTHY The respondent had claimed and received refund of unutilized CENVAT credit for 2008-09 amounting to ₹ 40,32,513 comprising of analysis charges, calibration charges, cell phone charges, clearing charges, courier charges, internal au .....

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t the grounds raised by the Learned Joint Commissioner, Customs (Review) the respondent relied on the following case laws: a. Comr. of Customs & Central Excise, Hyderabad IV v. Deloitte Tax Service India (P.) Ltd. [(2013) 39 STT 246 (AP)] In this .....

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vice, advertisement services availed by assessee, a 100 per cent EOU, to provide back office services were input services eligible for credit. It was also held that refund of such input services was admissible under rule 5 of Cenvat Credit Rules, 200 .....

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er charges, commission paid, clearance & forwarding charges, transportation charges up to place of removal are input services and refundable. This decision was based on ANZ International v. Commissioner of Customs, Bangalore [2008 (224) E.L.T. 57 .....

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ion or input services with a direct bearing on manufacturing or activity relating to business or expenses indirectly in relation to manufacture or a business activity for promoting business as the facility to employees like security, advertising, lab .....

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c) CCE, Nasik v. Cable Corporation of India Ltd. [2008 (12) STR 598 (Tri.-Mum)] d) Coca Cola India Pvt. Ltd. v. CCE, 2009 (15) S.T.R. 657 (Bom.) e) CCE v. Ultratech Cement Ltd. [2010] 29 STT 244 (Bom.)] d. The Division Bench of the Bombay High Court .....

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