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Finolex Cables Ltd. Versus Commissioner of Central Excise, Pune-I

2016 (2) TMI 552 - CESTAT MUMBAI

Cenvat Credit - Input Services - Held that:- The issue involved in this case is squarely covered by the decision of CCE, Nagpur vs. Ultratech Cement Ltd. reported ( 2010 (10) TMI 13 - BOMBAY HIGH COURT ) held that the credit of service tax would be a .....

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service, namely the worker, the manufacturer cannot take credit of that part of the service tax which is borne by the consumer. Shri Shridharan, learned Counsel for the assessee fairly conceded to the above position in law and in fact filed an affid .....

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e judgment cited by the learned AR, do not find any infirmity in the order of the Commissioner (Appeals) denying the benefit of cenvat credit to the appellant - Appeal No. E/580/11-Mum - A/85342/16/SMB - Dated:- 5-1-2016 - S. S. Garg, Member (J) For .....

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he order-in-original dated 29.9.2010. 2. Briefly the facts of the case are that the appellant is engaged in the manufacture of wire & cables and OFC falling under Chapter Heading No. 85.44 and 90.01 of the Central Excise Tariff Act, 1985 respecti .....

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7; 54,786/- during the period June 2005 to October 2009 on the charges recovered from their employees towards catering and rent-a-cab services. The availment of cenvat credit on these part recovery service charges made from the employees was objected .....

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mmissioner (Appeals). 3. Nobody has appeared on behalf of the appellant to argue the case, but the appellant has written a letter to this Tribunal to decide the case on merits. 4. The learned AR for the respondent submitted that the issue involved in .....

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High Court has observed as under:- "39. The Larger Bench of CESTAT in the case of GTC Industries Ltd. (supra) has also observed that the credit of service tax would be allowable to a manufacturer even in cases where the cost of the food is born .....

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