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2016 (4) TMI 326 - CESTAT CHENNAI

2016 (4) TMI 326 - CESTAT CHENNAI - 2016 (42) S.T.R. 494 (Tri. - Chennai) - Eligibility of Cenvat credit - Service tax paid on input services - Assessee has stated that the services are input services as per definition in rule 2(l) of CCR and hence eligible to avail credit of the services - Held that:- expenses incurred on services at the factory premises of the appellant-assessee are eligible as input service upheld by Hon'ble High Court of Madras in CCE& ST LTU Chennai Vs Rane TRW Steering Sys .....

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of subscription of appellant to TN Electricity Consumer Associations, I agree with Commissioner (Appeals). By respectfully following the ratio laid down by the Hon'ble High Courts in various cases, the assessee's appeal in respect of cenvat credit on input services, such as, house keeping services, group medical insurance policy and subscription to CII. - Imposition of penalty - Disallowance of credit on input services - Held that:- taking into overall facts and circumstances of the case, .....

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he manufacture of excisable goods falling under Chapter 73 and 87 of CETA 1985. They have availed cenvat credit for excise duty paid on inputs and capital goods and they have availed cenvat credit of service tax paid on input services. The appellants were issued with show cause notice dt. 4.7.2012 requiring them to reverse credit of ₹ 16,17,360/- availed by their Ennore unit. Assessee has stated that these services are input services as per definition in rule 2(l) of CCR. Hence appellants .....

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ited Insurance Co.Ltd. Group Mediclaim Policy 114000 11742 4 & 5 2, 20& 38 10, 24 & 35 06.01.11 08.02.11 09.03.11 13.10.10 09.11.10 09.12.10 Anusha Enterprises Housekeeping charges 63,941 6,586 TOTAL 266941 27495 The Commissioner (Appeals) upheld the order of the adjudicating authority. Hence this appeal. 3. Ld. Counsel Shri M. Kannan, appearing on behalf of the appellant submitted that the input services are essential for the assessee and the same are eligible for cenvat credit. He .....

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he issue in detail in his OIA (page 20, 21 of paper book) and also submitted that the input services must have nexus with the manufacture of final product and all the parts of the definition should be satisfied so as that input services becomes an eligible input. 5. Heard both sides. 6. On going through the records, I find that expenses incurred on services at the factory premises of the appellant-assessee are eligible as input service. It has also been upheld by Hon'ble High Court of Madras .....

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the orders of the Hon'ble High Court are reproduced as under:- "4. Therefore, merely because these services are not expressly mentioned in the definition of input service it cannot be said that they do not constitute input service and the assessees are not entitled to the benefit of CENVAT credit. Infact, Rule 3 of the Cenvat Rules, 2004, specifically provides that the manufacturer of final products shall be allowed to take credit.The service tax is leviable under Section 66 of the Fin .....

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