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Mangalore Refinery And Petrochemicals Ltd Versus Commissioner of Central Excise and Service Tax, Mangalore

2015 (6) TMI 1013 - CESTAT BENGALORE

Denial of CENVAT credit of service tax paid - denial on the ground that construction of primary school as also ST/SC colony has no nexus with the appellant's activities of manufacture of petroleum products - extended period of limitation invoked - Held that:- In the present case, the appellant is engaged in the manufacture of petroleum products. The construction of the first floor of a school and the construction of colony for the SC/ST cannot be said to be having any nexus, whatsoever, with the .....

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illogical. If such an extended meaning is given to the said definition so as to include all the activities of the appellants, whether or not relatable to his business, the definition would lose its meaning, intended to be given by the legislation. Find no justifiable reasons to interfere in the impugned order of the lower authorities holding the said activities as non-cenvatable services.

Find favour in the appellant's contention of the first demand being barred by limitation. Admitte .....

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mitation. For the same reasons, the penalty imposed upon the appellant is also set aside along with setting aside the demand raised and confirmed in respect of show-cause notice dated 4.3.2010.

As regards the demands relatable to the second show-cause notice dated 29.3.2010, the entire period falls within the limitation. The same is accordingly confirmed. However, no penalty is imposable on account of absence of any mala fide. - Appeal(s) Involved: E/407/2012-SM, E/408/2012-SM - Fin .....

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nstruction of first floor building of Kalavar Higher Primary School as also for construction of houses of Scheduled Caste (SC) and Scheduled Tribe (ST) colony in Madhya Village. The service tax paid on the services so received by them was taken as credit during the period December 2007 to February 2009 as also during the period March 2009 to February 2010. 2.1 They were issued two different show-cause notices. One dated 4.3.2010 for the first period, thus invoking the longer period of limitation .....

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l adjudicating authority and upheld by Commissioner (A). Hence the present two appeals. 3. After hearing both the sides duly represented by Shri T.V. Ajayan, Advocate for the appellants and Shri S. Teli, Dy. Commissioner (AR) for the Revenue, I find that the dispute in the present appeal relates to payment of service tax in respect of services of construction of school and SC/ST colony availed by the assessee. Learned advocate submits that such activities of the appellant are connected with comm .....

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the appellant's business. The reference can be made to Hon'ble Karnataka High Court decision in the case of CCE, Bangalore vs. Millipore India Pvt. Ltd.: 2012 (26) STR 514 (Kar.) wherein the canteen services provided to the staff were held to be input services. However, I find that for any service received by an assessee, it has to have nexus howsoever remote, with his business activities. In the present case, the appellant is engaged in the manufacture of petroleum products. The constru .....

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