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THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, MANGALORE Versus M/s MANGALORE REFINERY AND PETROCHEMICALS LTD.

2016 (1) TMI 481 - KARNATAKA HIGH COURT

Cenvat Credit - duty paying documents - invoices which did not bear Sl.No. and registration number etc. - service tax paid on input services e.g. (i) repair charges; (ii) repair of company vehicles; (iii) rent a cab services used for transportation of staff/guests - Held that:- under the Scheme of Cenvat Credit Rules, 2004, the assessee is entitled to claim the credit on the service tax paid on all those services which the assessee has utilized directly or indirectly in relation to a final produ .....

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of Cenvat Credit Rules, 2004 read with Section 66 of the Finance Act, 1994 and thus, the assessee is entitled for the Cenvat credit of service tax paid on the input services.

Credit allowed - Decided in favor of assessee. - C.E.A.10/2015 - Dated:- 2-12-2015 - MR. VINEET SARAN AND MRS. S.SUJATHA, JJ. JUDGMENT This appeal is directed against the final order No.21966/2014 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Bangalore. 2. The fact .....

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ng recovery of credit availed on the said services as irregular. After consideration of the objections filed by the respondent, the adjudicating authority disallowed the credit taken on repair of company vehicles and rent a cab services thereby demanding ₹ 13,19,362/- for availing the input service tax wrongly and imposed equal penalty along with interest. Being aggrieved by the said order, the respondent preferred an appeal before the Commissioner of Central Excise, who allowed the appeal .....

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ia (P) Ltd., 2011 (23) STR 444 (Kar),, dismissed the appeal filed by the Revenue. The said judgment is not challenged by the Revenue in view of the policy decision of the Central Government under the circular instructions on account of monetary limit, the Board vide Instruction F.No.390/Misc/163/2010-JC dated 12.12.2013 has communicated that the decisions/Judgments accepted for reason of monetary limit do not have precedent value. Accordingly, he contends that the said judgment of this Court rel .....

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ESTAT challenging the decision of the Appellate Authority whereby CENVAT Credit has been allowed in respect of service tax paid for services of repair, maintenance of company vehicles and tax paid on rent-a-cab services. The issue regarding rent-a-cab services is raised and considered in extenso by the Division Bench of this Court in Stanzen Toyotetsu India (P) Ltd. (supra) wherein this Court has clearly held that the rent-a-cab services provided by the assessee to the workers to reach the facto .....

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input service received by the manufacturer of a final product. 6. It is thus clear that under the Scheme of Cenvat Credit Rules, 2004, the assessee is entitled to claim the credit on the service tax paid on all those services which the assessee has utilized directly or indirectly in relation to a final product involved in the manufacturing activity. On the issue of allowing benefit in respect of repair and maintenance of motor vehicles, Tribunal has followed Tata Steel Ltd., case 2011(21) STR 4 .....

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