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2015 (5) TMI 1008 - CESTAT NEW DELHI

2015 (5) TMI 1008 - CESTAT NEW DELHI - 2015 (40) S.T.R. 1091 (Tri. - Del.) - 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 case for the previous period. Therefore, the Cenvat credit is admissible.

Admissibility of Cenvat credit - Telephone installed at the residence of Managing Director .....

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o. A/51937/2015-SM(BR) - Dated:- 29-5-2015 - Shri Rakesh Kumar, Member (T) Shri 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 the consignment agents and on the telephone charges in respect of the telephone installed at the residence of Managing Director and Director of the appellant company. Accordin .....

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esulted in order-in-original No. 36, dated 24-12-2010 passed by the Addl. Commissioner 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 this appeal has been filed. 2. Heard both the sides. 3. Shri Pawan Kumar Jain, Authorized Representative, of the appellant company pleaded that the main issue invo .....

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d pleaded that so far as telephone services are concerned, the telephones are 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 commission agent, he reiterated the findings of the Commissioner (Appeals) and pleaded that the same are not covered by the definition of input service . He quoted the judgment of .....

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