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Commissioner of Central Excise & ST, Ghaziabad Versus M/s. Ghaziabad Precision Products P Ltd. And Vice-Versa

2016 (4) TMI 891 - CESTAT NEW DELHI

Denial of Cenvat credit - Initially the assessee was not paying the Service Tax under reverse charge mechanism and on being pointed out by the Audit team have paid the Service Tax and taken credit in their PLA account - Held that:- as per Rule 3 of t .....

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red. Further, the observations made by the learned Commissioner (Appeals) in the impugned order directing the assessee to reverse the said credit and file refund claim is also not warranted. - Appeal disposed of - Service Tax Appeal No. 58684 & 58873 .....

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appeal against the impugned order. 2. The facts of the case are that the assessee is an exporter of goods and availed certain input services outside India. The assessee was under the impression that as the services have been availed outside India, t .....

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input services availed outside under India under the reverse charge mechanism. The assessee paid service tax as directed by the Audit team and took the credit of the same in PLA. Subsequent audit also took place, wherein it was directed to the asses .....

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deny the credit availed by them which was adjudicated and proposal made in the show cause notice was confirmed by the adjudicating authority. On appeal, learned Commissioner (Appeals) held that the assessee has to reverse the credit along with inter .....

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equesting for setting aside of demand of interest confirmed by the learned Commissioner (Appeals) by reversal of credit during the intervening period. The Revenue has also challenged the impugned order on the premise that the assessee is not entitled .....

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ed out by the Audit team have paid the Service Tax and taken credit in their PLA account. In subsequent Audit, it was observed that as the assessee is not required to pay Service Tax, therefore, they are not entitled to avail cenvat credit. Infact, o .....

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