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Finolex Cables Ltd. Versus Commissioner of Central Excise, Pune-I

2015 (12) TMI 1487 - CESTAT MUMBAI

Admissibility of Cenvat Credit - Outdoor catering services and membership and subscriptions of various business association and business periodicals - Held that:- credit in respect of out door catering services was denied on the ground that the service charges to the extent Cenvat credit was proposed to be denied were recovered by the company from the employee. In this regard appellant made submission in the appeal that they have submitted revised quantification sheet according to which the amou .....

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d if it is found correct then demand amount of ₹ 1,21,742/- shall be reduced to ₹ 60,871/-.

As regard the issue of Cenvat credit of membership and periodical of various business associations and law journals such as CII, Young President Pune Chapter, IEEMA, Economic Research India Ltd, MCCIA etc. I am of the view that all these member ship and subscriptions are directly related to the business activity of the appellant. Therefore I am of the view that Cenvat credit clearl .....

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irected against Order-in-Appeal No. PI/VSK/23/2010 dtd. 8/2/2010 passed by the Commissioner (Appeals), Central Excise, Pune-I, wherein the Commissioner (Appeals) upholding the order-in-original dated 28/10/2009 rejected the appeal of the appellant. 2. The fact of the case is that the appellant is engaged in the manufacture of excisable goods i.e. Insulated Electrical Wires & Cables falling under chapter 85441990 of the first schedule to the Central Excise Tariff Act, 1985. The appellant is a .....

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spectively was proposed to be denied and interest and penalties proposed to be imposed. The show cause notice was adjudicated and the demand as raised in the show cause notice was confirmed for total amount of ₹ 3,11,718/-, demanded interest under Section 11AB and penalties of ₹ 2,000/- was imposed. Aggrieved by the said order in original appellant filed appeal before the Commissioner (Appeals), who upheld the order-in-original. Being aggrieved by the said impugned order appellant is .....

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issibility of Cenvat Credit in respect of out door catering services and membership and subscriptions of various business association and business periodicals. As regard out door catering services in various judgments it was held that credit is admissible however credit in respect of service charges recovered from the employee is not admissible. In the present case the credit in respect of out door catering services was denied on the ground that the service charges to the extent Cenvat credit wa .....

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correct and only credit of ₹ 60,871/- should be denied. However since lower authority have not looked into this re-quantification, I direct the adjudicating authority to verify this re-quantifications and if it is found correct then demand amount of ₹ 1,21,742/- shall be reduced to ₹ 60,871/-. As regard the issue of Cenvat credit of membership and periodical of various business associations and law journals such as CII, Young President Pune Chapter, IEEMA, Economic Research Ind .....

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below: BAL PHARMA LTD. Versus COMMR. OF C.EX., CUS. & S.T., BANGALORE - I - 2014 (34) S.T.R. 752 (Tri. - Bang.) 2. The appellant is engaged in the manufacture of medicaments and availed Cenvat credit of duty paid on Export Agent Commission, Hazardous waste material incineration charges, Pest control service, Xerox machine service, Membership fees, Professional charges and Employees transport charges. It is found that in respect of exports, the place of removal is port and therefore the serv .....

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ices, I consider that appellant is eligible for the credit of duty paid by them. Accordingly both the appeals are allowed with consequential relief, if any, to the appellant. BACH ELECTRIC LTD. Versus COMMISSIONER OF CENTRAL EXISE, DELHI-IV - 2013 (31) S.T.R. 68 (Tri. - Del.) 6. So far as the service of club membership is concerned, the appellant were availing this service from India International Centre and IEEMA. In respect of membership of IEEMA, the appellant's plea is that this is an as .....

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