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Vishal Pipes Ltd. Versus Commissioner of Central Excise, Noida

2015 (5) TMI 1008 - CESTAT NEW DELHI

Admissibility of Cenvat credit - Consignment agent services - Held that: the issue stands decided in favour of the appellant by the Tribunal in 2012 (10) TMI 762 - CESTAT, NEW DELHI and 2012 (5) TMI 539 - CESTAT NEW DELHI in the appellant's own ca .....

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talled at the residence of Managing Director and Director of the appellant company are installed in the name of individual persons, the fact remains that it is the appellant company which benefits and as such, this service has to be treated as the se .....

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ri Pawan Kumar Jain, Co Representative, for the Appellant. Shri G.R. Singh, DR, for the Respondent. ORDER The point of dispute in this case is as to whether the appellant are eligible for Cenvat credit of service tax paid on the commission paid to th .....

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anaging Director at their residence and not in the name of the appellant company. The total Cenvat credit availed in respect of these two services is ₹ 2,25,727/- for the period from Jan., 2005 to March, 2009. The department being of the view t .....

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missioner by which he confirmed the above mentioned Cenvat credit demand along with interest and imposed penalty of equal amount. On appeal being filed to the Commissioner (Appeals) the above order of the Asstt. Commissioner was upheld against which .....

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ignment agent services stands decided in the appellant s favour by the Tribunal s Final Orders No. 292/2012-SM, dated 22-3-2012 and No. 524-525/2014-SM, dated 3-5-2012 in the appellant s own case for the previous period, that in view of this, the imp .....

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not in the name of the appellant company but in the name of the individual persons and hence, the telephone services cannot be said to have been used in relation to the business of the appellant company, that with regard to the service of the commis .....

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n 2010 (20) S.T.R. 456 (Bom.) 5. I have considered the submissions from both the sides and perused the records. 6. In so far as admissibility of Cenvat credit in respect of consignment agent service, which was availed for sale of the appell .....

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