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Alkraft Thermotechnologies Pvt. Ltd. Versus Commissioner of Central Excise, Chennai-II

2016 (1) TMI 18 - CESTAT CHENNAI

Cenvat Credit - Eligible input services - nexus with manufacturing activity - input services such as canteen, construction, courier, vehicle insurance, mobile bill and security services and other services rendered at their units at Chennai, Assam and Uttarkhand - Held that:- Cenvat credit on construction and maintenance service and outdoor catering/canteen service, prior to the amendment made to the definitions to input services under Rule 2(l) of the Cenvat Credit Rules, 2004 w.e.f. 01-04-2011, .....

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ommissioner (Appeals) has preferred this appeal. 2. The brief facts of the case are that appellant company is a manufacturer of Radiators & Parts falling under Chapter Heading 87089100 of CETA 1985. They have availed cenvat credit of ₹ 69,734/- paid on input services such as canteen, construction, courier, vehicle insurance, mobile bill and security services and other services rendered at their units at Chennai, Assam and Uttarkhand. The Asst. Commissioner called upon the appellant to .....

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944. The lower adjudicating authority in her order has mentioned appropriation of ₹ 18,763/- + ₹ 28,578/- paid by the appellants towards the demand totalling to ₹ 47,341/- whereas the appellant paid an amount of ₹ 22,393/- along with interest of ₹ 2470/- on 6.9.2011 as per para 4(III) of OIA. It is observed that when the demand confirmed is ₹ 69,734/- and the asssessee has paid ₹ 22,393/- then how could be the sum of ₹ 18,763/- + ₹ 28,578/- t .....

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ch have been availed prior to 1.4.2011. He referred to Annexure (A) at page 17 of the paper book where he is only contesting for items at S.No.1, 2, 6, 7 & 10 totalling to ₹ 47,341/- and regarding subsequent input services availed after the notification an amount of ₹ 22,393/- has been paid along with interest of ₹ 2470/- on 6.9.2011. He further submits that definition of "input service" under Rule (l) of CCR, 2004 for the relevant period upto 31.3.2011 is reprodu .....

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Vs Borg Warner Morse Tec Murugappa Pvt. Ltd. 2015-TIOL-831-HC-MAD-CX (v) CCE & ST Trichy Vs MM Forgings Ltd. 2015-TIOL-1693-HC-MAD-CX (vi) Varun Industries Vs CCE & ST, Rajkot 205 (317) ELT 731 (Tri.-Ahmd) 3.1 Ld. counsel also drew my attention to the order of Commissioner (Appeals) at page 38 of the paper book, wherein the learned Commissioner (Appeals) have referred to the apex court decision in the case of Maruti Suzuki Ltd. - 2009 (240) ELT 641 (SC). He submits that the Ld. Commissio .....

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paper book) and submits that the since the facts are not clear, the matter may be remanded to the lower adjudicating authority to decide the issue afresh by appreciating the actual facts on record. 5. Heard both sides. On perusal of records, I find that the issue is in a narrow compass on the eligibility of service tax credit availed in respect of input services prior to 1.4.2011 which is only in respect of construction and maintenance and catering services. As per Rule 2(l), "input service .....

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ices used for such construction work cannot be denied to the assessee. The Tribunal has relied on the order of Division Bench of the Tribunal in Navaratha S.G. Highway Prop.Pvt. Ltd. VS CST Ahmedabad - 2012 (28) S.R.T 166 (Tri.-Ahmd.). Catering (Canteen) Services : The learned counsel for the assessee, Shri Saravanan has rightly contended that the assessee is carrying on the business of manufacturing Radiators and is governed by the Factories Act, 1948 and is statutorily bound to maintain a cant .....

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