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2016 (5) TMI 1205 - CESTAT CHENNAI

2016 (5) TMI 1205 - CESTAT CHENNAI - TMI - Eligibility of Cenvat credit - Debit notes raised for claiming reimbursement of rack handling charges, wagon handling charges and port railway usage charges and service tax thereon paid by them - Held that:- by respectfully following the decision of Hon'ble Apex Court in the case of Indian Farmers Fertilizer Coop Ltd. Vs CCE Ahmedabad [1996 (7) TMI 141 - SUPREME COURT OF INDIA] and also by relying on the decision of Tribunal in the case of Shree Cement .....

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credit on inputs and capital goods and input services. On verification, it was noticed that appellants have availed input service credit on the invoices issued by M/s.Ekdant Enviro Services Pvt. Ltd. & M/s.Enviro Care India Pvt. Ltd. who have provided the services of testing of air dispersion, air pollution stack monitoring and noise survey in and around their factory premises which is mandated by the Pollution Control Board. It was noticed that appellants availed input service credit based .....

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interest and equal penalty under Rule 15 (2) of CCR 2004 read with Section 11AC (1) (a) of Central Excise Act, 1944. On appeal, the Commissioner (Appeals) has upheld the OIO and rejected the appeal. Being aggrieved by the OIA, the appellants are before this Tribunal. 2. Ld. Advocate Shri S. Venkatachalam appearing on behalf of the appellant-company submits that the services of M/s.Ekdant Enviro Services Pvt. Ltd. & M/s.Enviro Care India Pvt. Ltd. were availed to monitor suspended articles i .....

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es were rendered by M/s.Krishnapatnam Port Company Ltd. who is acting as an agent of the appellant company. He drew my attention to the invoice dt. 6.7.2013 of M/s.Krishnapatnam Port Company Ltd., (at page 130 of Appeal Paper Book) wherein Railway Receipt No.262005630 dated 3.7.2013 is mentioned and in the Railway Receipt the appellant's name is mentioned and submits that the description of goods mentioned in the said Railway Receipt tallies with invoice issued by M/s.Krishnapatnam Port Comp .....

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ELT 141 (Tri.-Bang.) (3) Shree Cement Ltd. Vs CCE Jaipur-2013 (29) STR 77 (Tri.-Del.) (4) Jaquar & Co. Ltd. Vs CST Delhi-2015 (39) STR 273 (Tri-Del.) (5) CCE & Cus., Daman Vs Jalaram Plastic Pack-2014 (34) STR 66 (Tri.-Ahmd.) 3. Shri R. Chandrasekaran, Ld. A.R appearing on behalf of Revenue submits that the issue to be considered in this case is whether certification of Pollution Control Board in the appellant's factory premises is an input service under Rule 2(l) of CCR 2004 for the .....

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) wherein it was held that input service must have nexus with the process of manufacture. He also relied on the Larger Bench decision in the case of Vandana Global Ltd. Vs CCE Raipur - 2010 (253) ELT 440 (Tri.-LB) which has followed the decision of Hon'ble Supreme Court. Regarding the credit taken on the services of the CHA, Ld. A.R has referred to page 72 of the appeal paper book where the adjudicating authority has discussed the case of Friends & Friends Shipping Pvt. Ltd. Vs CCE & .....

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on, amount of service tax paid. In view of the observations as mentioned above, he submits that the appellant is not at all entitled to cenvat credit. On the aspect of limitation, Ld. A.R mentions that it is the responsibility of the assessee that they should have informed to the department regarding the infirmities in their documents/invoices and hence suppression cannot be ruled out and prays that the entire credit should not be allowed and the appeal is liable to be dismissed. 4. In his count .....

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he case of Maruti Suzuki Ltd. (supra) has been disagreed with by the Hon'ble Supreme Court in the case of Ramala Sahkari Chini Mills Ltd. Vs CCE Meerut 2016-TIOL-20-SC-CEX-LB wherein the LB of the Supreme Court had interpreted the word "include" is used to enlarge the meaning. He further submits that M/s.KI (International) Ltd. has acted as the agent of the appellant. In support of his contention, he relied on the citation of CCE Mysore Vs Chamudi Textiles (Silk Mills) Ltd. - 2011 .....

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