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2016 (1) TMI 202

actory/township etc. - Nexus with manufacturing activity - Held that:- The factual findings of the adjudicating authority that the cost of the insurance as indicated in the valuation of the final products remain undisputed. We find that this Bench in the respondent-assessee’s own case by order dated 15.10.2015 [2015 (11) TMI 100 - CESTAT MUMBAI] has relied upon various judgements of the Hon'ble High Court of Bombay, and held that when the cost of any service is included to determine the valuation of the final product, CENVAT credit cannot be denied of such tax paid on the services. We do not find any reason to deviate from such a view already taken. - Credit allowed - Decided in favor of assessee. - Application No. : E/MA(Ors.) 93709/15 & E .....

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iginal No. 214-222/COMMR. (WLH)/LTU-M/CX/2014 dated 14.10.2014 and No. 264/Commr. (WLH)/ LTU-M/CX/2014 dated 19.02.2015 passed by CCE & ST, LTU, Mumbai. 4. The relevant facts that arise for consideration are the respondent herein is availing CENVAT credit of service tax paid on the services of insurance for their plant and machinery, inputs, finished goods, equipments, vehicles, insurance of residential building of factory/township etc. Revenue authorities were of the view that such insurance being not in relation to the manufacture and clearances of final products and not integrally connected with the activity of the assessee, they are not eligible to avail CENVAT credit of the service tax paid by the service providers. Various show-ca .....

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mits that the Tribunal while remanding the matter back to the adjudicating authority vide order dated 03.03.2014 has given directions to the adjudicating authority to consider the option available to them which he has exercised. It is his submission that the order dated 03.03.2014 of this Tribunal has been executed by the lower authorities. It is his submission that the cost of service tax paid on the insurance has been is included in the cost of the final products manufactured and cleared by them, is the finding, which has not been disputed and confirmed as part of the cost is also not disputed. He submits that in their own case vide order dated 15.10.2015 as reported at 2015-TIOL-2343-CESTAT-MUM, this Bench has held that when the cost of .....

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udit where the credit of duty availed of or utilised is not within the normal limits or such credit has been availed by reason of fraud, collusion or any willful mis-statement or suppression of facts. The department has not invoked these powers available to it. In these circumstances, we are of the view that the matter has to go back to the adjudicating authority either to consider the Cost Accountant s Certificates furnished by the appellant or to undertake special audit in terms of the powers of Section 14AA of the Central Excise Act and satisfy himself as to the eligibility of the credit taken by the appellant on these various services. Accordingly, we remand the case back to the adjudicating authority for denovo consideration. 9.1 It ca .....

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