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Jai Chemicals Versus Commissioner of Central Excise, Delhi-IV

2016 (1) TMI 649 - CESTAT NEW DELHI

Credit on services not qualified as input services - Denial of credit on Professional Services, Medical Insurance and Car Insurance - credit on service tax paid on Professional Services have been denied for the reason that the invoices issued by the .....

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of factory at Faridabad, which is purely technical, the appellants cannot be denied the benefit provided under law. The issue has been decided in favour of the assessee in Bloom Dekor Ltd. v. CCE, Ahmedabad [2013 (2) TMI 301 - CESTAT, AHMEDABAD] and .....

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al Services.

The credit on car Insurance and Medical Insurance were denied for the reason that they have no nexus with the activity of manufacture. During the relevant period the definition of input services had a very wide ambit covering .....

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J) Shri Vivek Agarwal, Advocate, for the Appellant. Shri G.R. Singh, DR, for the Respondent. ORDER The appeal is filed against the impugned order which denied Cenvat credit. 1. The appellants are engaged in the manufacture of Insecticides, Pesti .....

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ces. The show cause notice finalized in the passing of the order dated 3-5-2013 which disallowed credit on services such as Professional Services, Medical Insurance, Car Insurance and Freight Outward services. The appellants filed appeal whereby the .....

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ain to the factory located at Faridabad whereas the invoices issued contain the office address of the appellant at Delhi. In the case of Medical Insurance and Car Insurance, the same were denied for the reason that these services have no nexus with t .....

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ed to the business of manufacturer. The ld. Counsel relied upon the judgments rendered in National Engineering Industries Ltd. v. CCE, Jaipur - 2013 (30) S.T.R. 511 (Tri.-Del.) and Bloom Dekor Ltd. v. CCE, Ahmedabad - 2012 (28) S.T.R. 182 (Tri.-Ahmd. .....

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cal Insurance. The credit on service tax paid on Professional Services have been denied for the reason that the invoices issued by the service provider are to the appellants office at Delhi, whereas the factory of the appellant is located at Faridaba .....

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