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2016 (1) TMI 65 - CESTAT AHMEDABAD

2016 (1) TMI 65 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - manufacture of Packaging Materials - Denial of credit on various input services namely CHA, Banking, Mobile Bills, Pest Control Service, Courier Service and Shipping Service - Held that:- CENVAT credit was denied on various input services namely CHA, Banking, Mobile Bills, Pest Control Service, Courier Service and Shipping Service etc. By the impugned order, the Commissioner (Appeals) observed that these services are not covere .....

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learned advocate, held that all the input services are admissible for CENVAT credit. Hence, the appellants are eligible to avail the CENVAT credit on these items. The purported Show Cause Notice proposed to deny CENVAT credit on these items and it would not covered with the definition of the input service. The Tribunal and the High Court in various decisions held that these are the input services are covered within the definition of input service. So, the finding of the Commissioner (Appeals) h .....

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nd CENVAT credit alongwith interest and to impose penalty for the period from February 2005 to July 2009 on various input services. The Adjudicating Authority confirmed the demand of CENVAT credit alongwith interest and imposed penalties. By the impugned order, Commissioner (Appeals) upheld the adjudication order. 2. After hearing both the sides and on perusal of the records, I find that the CENVAT credit was denied on various input services namely CHA, Banking, Mobile Bills, Pest Control Servic .....

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held that these items are covered under input service definition, as under:- (a) CHA Service - Commissioner vs Dynamic Industries Ltd. 2014 (307) E.L.T. 15 (Guj.) (b) Banking Service - MPI Machines Ltd. vs Commissioner of Central Excise, Indore 2013 (31) S.T.R 103 (Tri. - Del.) (c) Mobile Telephone Service - Commissioner of Central Excise, vs Excel crop care Ltd. 2008 (12) S.T.R. 436 (Guj.) (d) Paste Control Service - ADC India Communications Ltd. vs Commissioner of Central Excise, Banglore 2 .....

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