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Ras Al Khaimah Ceramics (India) Pvt. Ltd. Versus Commissioner of Central Excise, Service Tax And Customs Visakhapatnam-II

2016 (1) TMI 206 - CESTAT BANGALORE

Waiver of pre-deposit - Cenvat Credit - input services used for providing output taxable services and trading activity - Explanation 2 to Rule 2(e) of CENVAT Credit Rules was added w.e.f. 01/04/2011 - Held that:- As is clear from the above Explanatio .....

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io, the findings of the Commissioner that the provisions of law were clear and unambiguous cannot be, prima facie, sustained. Apart from that, we also note that the appellants have been filing regular returns indicating taxable services along with to .....

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And Ashok K Arya, Member (T) For the Appellant : Mr G Shivadass, Adv For the Respondent : Mr Ajay Saxena, Commissioner (AR) ORDER Per Archana Wadhwa After hearing both the sides for some time, we find that the appellant is primarily engaged in the m .....

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t, they were also doing trading of the goods of the manufacturing unit. As the unit providing BAS and doing trading was paying service tax under the category of BAS, they were availing CENVAT credit of tax paid on various services so received by them .....

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demand of tax against them by way of show-cause noticed dt. 21/10/2011 proposing to deny the entire credit availed by them during the period 2006-07 to 2010-11. The said credit stands denied by the adjudicating authority to the extent of ₹ 1,41 .....

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ation. He submits that during the relevant period, there was confusion as regards the meaning of the expression 'exempted services'. One view was that exempted services will not take into its ambit the services which were not at all taxable. .....

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f. 01/04/2011 and as such the things get clarified only on 01/04/2011. In such a scenario, there could not be any mala fide on their part so as to invoke the longer period of limitation. He further fairly agrees that a part of the demand would fall w .....

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ng of the adjudicating authority on the limitation issue wherein he has recorded that the provisions of law were clear and unambiguous and as such there could not be any doubt in the mind of the assessee entertaining a view which they have entertaine .....

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