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M/s. LAP ROSS Engineering Ltd. Versus CCE, Chennai

Cenvat credit of input services - denial of claim as its cost is included in the cost of production, on the ground that the same was availed outside the factory premises - utilization of credit on reverse charge mechanism - Held that:- Explanation to Rule 3 (4) of Cenvat Credit Rules, 2004 amended in 2012 imposed a bar on utilization of credit on reverse charge mechanism and the period involved in the present appeal is prior to the amendment. In the instant case, the goods cleared from the appel .....

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sent by the appellant. Both the parties entered in to a contract and the warehouse of the commission agent viz., M/s. Wuxi Sumisho Hi-Tech Logistics Company Limited, China is the place of removal in the instant case. In such cases, the credit of the service tax paid up for such services would be admissible. - In the case of CCE, Vapi Vs. Nilkamal Crates & Bins (2010 (2) TMI 232 - CESTAT, AHMEDABAD ), co-ordinate Bench of this Tribunal held that commission agent service is to help in promoti .....

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dv. For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER The appellant filed this appeal against the Order-in-Appeal No.143/2013 (M-III) dated 14.11.2013 passed by the Commissioner of Central Excise (Appeals), Chennai. The appellant M/s. Lap Ross Engineering Ltd., Pulivalam, Banavarm, Vellore District are the manufacturer of Aluminium Castings falling under Chapter 76 of the First Schedule to the Central Excise Tariff Act, 1985. They are holders of Central Excise Registration and in the proces .....

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val and demanded the same along with interest under Rule 14 of CCR, 2004 read with Section 11A and Section 11 AB of the CEA, 44. 2. The Ld. Counsel Shri S. Muruappan, Advocate submits that Cenvat credit of input services cannot be denied if its cost is included in the cost of production, on the ground that the same was availed outside the factory premises. He further submits that they have file this appeal against the denial of Cenvat Credit on input services of ₹ 9,279/- along with intere .....

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e the impugned order denying Cenvat Credit availed on input service BAS used in foreign land. 3. The Ld. AR, Ms. Indira Sisupal, AC, reiterates the findings and reasoning of the adjudicating authority and the appellate authority. She submits that the Commissioner (Appeals) has rightly upheld the order of the adjudicating authority denying cenvat credit on BAS in relation to services used in foreign land along with interest and rightly imposed penalty for contravention of Rules. 4. After hearing .....

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gistics Company Limited and also upheld the penalty of ₹ 1,000/-. Further, I find that explanation to Rule 3 (4) of Cenvat Credit Rules, 2004 amended in 2012 imposed a bar on utilization of credit on reverse charge mechanism and the period involved in the present appeal is prior to the amendment. In the instant case, the goods cleared from the appellant s premises were sent to M/s. Wuxi Sumisho Hi-Tech Logistics Company Limited, China and from there it is re-packed and sent to the ultimate .....

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