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Commissioner of Central Excise, Delhi-III Versus S.K.H. Metals Ltd.

2015 (3) TMI 1126 - CESTAT NEW DELHI

Input service credit on freight inward, telecommunication, security services, insurance, consultancy and courier services - whether these are admissible services as per Rule 2(l) of Cenvat Credit Rules, 2004? - Commissioner (Appeals) allowed the clai .....

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the course of their business, is entitled to take Cenvat credit. The case law relied upon by the learned AR are prior to the decision of Hon’ble High Court of Bombay in the case of Ultratech Cement. Therefore, same are not relevant.

Admit .....

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e impugned order. - Decided against revenue - E/58103/2013-(SM) - Final Order No. A/50945/2015-EX(SM)(BR) - Dated:- 3-3-2015 - Shri Ashok Jindal, Member (J) Shri V.P. Batra, AR, for the Appellant. Shri Shankey Agarwal, Advocate, for the Respondent. O .....

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ervices, held that these are admissible services as per Rule 2(l) of Cenvat Credit Rules, 2004. 2. The facts of the case are that the show cause notice was issued on the premise that services mentioned hereinabove in para 1 are not input service .....

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er was challenged before the learned Commissioner (Appeals) who after examining the records and relied on case laws, held that respondents are entitled to take Cenvat credit and held that same are input services as per Rule 2(l) of Cenvat Credit Rule .....

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nitial transportation of the inputs, therefore is not entitled to take Cenvat credit. For remaining services, he relied on case law namely; (1) MSIL v. CCE, Delhi III [2009 (240) E.L.T. 641 (S.C.)] (2) Ellora Times Ltd. v. CCE [2009 (235) E.L.T. 661( .....

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S.T.R. 253 (Tribunal) = 2010 (250) E.L.T. 46 (Tribunal); and (6) Telco Construction Co. Ltd. v. CCE [ECS July-Sept 2012]. 4. Heard the parties. Considered the submissions. 5. The issue of availment of Cenvat credit on input services under .....

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