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2016 (5) TMI 1243 - CESTAT CHENNAI

2016 (5) TMI 1243 - CESTAT CHENNAI - TMI - Whether the eligibility for credit on input services is to be denied since the same was used outside the factory - Held that:- as per definition of input services there is no requirement in law that the credit can be taken only on the service tax paid on the services received in the factory premises supported by the Tribunal's decision in the case of L.G. BALAKRISHNAN & BROS. Ltd. Vs. CCE, Coimbatore [2010 (6) TMI 211 - CESTAT, CHENNAI]. By following th .....

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on, which was enacted for removing the cascading effect, the denial of credit sighting procedural irregularities is unsustainable. Hence the impugned order is set aside. - Decided in favour of appellant - E/41530/2014 - FINAL ORDER No. 40846 / 2016 - Dated:- 25-5-2016 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER For the Petitioner : Ms. D. Naveena, Adv. For the Respondent : Shri R. Subramanian, AC (AR) ORDER M/s. Star Drugs and Research Labs Ltd., the appellant herein are the manufacturers of P or P .....

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ome of the services and rejected Cenvat credit for the period (i) April, 2008 to July, 2010 and (ii) August, 2010 to May, 2011 in respect of services listed below:- 1. Calibration charges for equipment 2. Manpower recruitment services 3. Maintenance charges for the buildings 4. Banking and financial services 5. Computer service charges 6. Seminar fee 7. Security services 8. Installation & Erection of Genset 9. Testing and Inspection 10. Consultancy charges. The total amount being ₹ 1,4 .....

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uch services are covered under the service tax registration. She reiterated the definition of input services under Rule 2(l) and mentions that the definition covers all the services on which input credit has been claimed. She further submits that in absence of these services the Hosur Unit will not be functional and even on technical grounds, that these services were not received at the factory premises, credit cannot be denied. In support of her submissions she relied on the following citations .....

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o the rescue as all the case laws talk about the distribution of credit between the Head office and the factory etc. Further, these services are not used in relation to the manufacture of final products. 4. The Ld. Counsel countered the submissions of the Ld. AR and again drew attention of the Bench to para-7 at page 31, wherein the adjudicating authority has observed that the only point to be determined is whether the assessee was entitled to avail Cenvat credit on various input services with b .....

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nvat Credit Rules, 2004 is as under :- 2(l) Input Services means any service, - i. used by a provider of taxable service for providing an output service, or ii. used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repair, of a factory, premises of provider of output service or an office relating to .....

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