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Commissioner of Central Excise, Customs And Service Tax, Vapi Versus M/s. S.V. Jiwani, Naroli, Silvassa

2016 (3) TMI 484 - BOMBAY HIGH COURT

Availment of input service credit - Whether CENVAT credit can be claimed or not in terms of the options provided or after discharging the liability in full - Held that:- Revenue is not put to loss as the tax liability has been discharged in full so, .....

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thereby that the exercise of satisfying ourselves whether these findings and conclusions are sustainable in the light of the language of the rule and the substantive provision, is something which need not detain us in this case. By clarifying that a .....

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ADHIKARI AND G.S.PATEL, JJ. For The Appellant : Mr.Suhas M. Oak For The Respondent : Mr.Vikram Nankani, Senior Advocate, with Mr.Triveni Jani i/by M/s.Markand Gandhi and Co. PC : 1. We have heard both sides. Mr.Oak, learned advocate for the Revenue, .....

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questions of law and therefore, the appeal be entertained. 2. In a endeavour to find out as to whether this Court really is required to go into these questions, we have heard both learned counsel at some length. 3. The essential facts from paragraph .....

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t;. The assessee holds excise registration in its favour and a service tax registration as well. One M/s.Classic Marble Impex Pvt.Ltd. engaged the assessee for providing services e.g. construction of industrial building, setting up of plant and facto .....

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scrutinized. It is undisputed that they paid full service tax @ 12.36%. However, Revenue noted that CENVAT credit has been availed of on inputs and input services. Therefore, the assessee was summoned, his statement was recorded and some relevant do .....

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e input credit can be availed of and that is how the Revenue thought that this was not permissible. After the entire exercise of the adjudicating authority was over and the Tribunal was called upon to do it again, it was discovered that really there .....

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t Revenue is not put to a loss. The tax liability has been discharged in full. If it is the conceded position and emerging from the records, then we should not undertake an academic exercise. In the light of various observations and findings rendered .....

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