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The India Cement Ltd. Versus Commissioner of Central Excise, Salem

2016 (5) TMI 1001 - CESTAT CHENNAI

Availment of Cenvat credit - Telephone/mobile phone and courier service - period involved is August 2013 to March 2014 - Held that:- the issue stands already decided by this Bench in the appellant's own case reported in [2016 (5) TMI 906 - CESTAT CHENNAI], therefore, by following the same the appellants are entitled to credit on telephone/mobile phone and courier services for the subsequent period also. Hence, the demand and penalty is set aside. - Decided in favour of appellant with consequenti .....

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pect of Telephone/mobile phone, courier services for the period involving August 2013 to March 2014 for a credit involving ₹ 61,742/-. 2. The Adjudicating authority vide OIO 15/2014 dated 19.12.2014 had denied the credit availed on the above service, against which the appellants had preferred an appeal and the Commissioner (Appeals) vide impugned OIA No.22/2015-SLM-CEX dt.10.4.2015 had upheld the order of the adjudicating authority. Hence this appeal before me. 3. Appellant was represented .....

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/2016 dt. 2.5.2016 allowed the appeal on merits and set aside the penalty. 5. After hearing both sides, and on perusal of records, I find that the issue regarding availment of credit in respect of telephone/mobile phone, courier service as well as construction and repair service pertaining to staff quarters for an earlier period i.e. April 2011 to December 2012 was dealt with by this Bench vide aforesaid order. The relevant paragraphs of this Bench Final order dt.2.5.2016 are reproduced held as .....

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and purchase order which are essentially in relation to the appellant's manufacturing activity. With regard to the credit availed on telephone/mobile, it was submitted that all these connections were taken inside the appellant's factory premises and the invoices are raised in the appellant's name only. In support of the same, sample invoices were also submitted. Further, with regard to the credit availed on construction and repair service of the appellant's staff quarters, it was .....

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