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2016 (2) TMI 685 - CESTAT MUMBAI

2016 (2) TMI 685 - CESTAT MUMBAI - TMI - Cenvat credit on courier service, rent-a-cab service and also on architecture and other services which are used in or in relation to the business activity carried on by the appellant - Held that:- Since all the disputed services activities are related to the appellant’s business activities and all expenses incurred for manufacture and export of goods from part of the value of the goods and hence the credit of service paid thereon is admissible and has bee .....

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vices rendered after manufacture. The inclusive part of the definition includes services rendered in relation to business. Therefore, keeping in view the judgment cited above, which covers all the services on which cenvat credit was denied by the department, we are of the considered view that the appellant is entitled to cenvat credit on all the services and the impugned order is not sustainable in law and the same - Decided in favour of assessee. - Appeal No. E/920/12-Mum - A/85329/16/SMB - Dat .....

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igments/chemicals, intermediates, pesticides etc. falling under Chapters 29, 32, 34 and 38 of the Central Excise Tariff Act, 1985. The appellant is availing credit of duty paid on inputs, capital goods and input services in accordance with the Cenvat Credit Rules, 2004. During the period from April 2006 to March 2011, the appellant took credit of service tax of ₹ 1,85,943/- paid on various input services like courier services, inspection and issuing certificates for safety relief valves, r .....

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the Deputy Commissioner of Central Excise vide his order-in-original dated 1.11.2011 confirmed the demand of ₹ 1,71,317/- out of ₹ 1,85,943/-. Thereafter the appellant filed appeal before the Commissioner (Appeals) who upheld the denial of credit along with interest and equal penalty. Hence the present appeal has been filed. 3. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering and appreci .....

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service. He also submitted that the credit of service tax paid on courier service is admissible on the strength of the following judgments:- (i) CCE vs. Apar Industries Ltd. reported in 2010 (20) STR 624 (T) upheld by the Hon ble Gujarat High Court reported as 2011 (23) STR J-194 (Guj.); (ii) Meghachem Industries reported in 2011 (23) STR 472 (T); (iii) CCE vs. HEG Ltd. reported in 2010 (18) STR 446 (T). The learned counsel further submitted that the credit of service tax paid on rent-a-cab/tou .....

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ed in 2011 (21) STR 430 (T); (v) T.G. Kirloskar reported in 2010 (17) STR 359 (T). He further submitted that the service tax paid on all the services is admissible and the same has been upheld by the Honble Bombay High Court in the case of Ultratech Cement Ltd. reported in 2010 (20) STR 577 (Bom.). He also submitted that the question of penalty does not arise as all the disputed services are input services based on settled position of law and the availment of credit thereon is proper and legal .....

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