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2016 (6) TMI 198 - CESTAT MUMBAI

2016 (6) TMI 198 - CESTAT MUMBAI - TMI - Availing Cenvat Credit while availing benefit of abatement notification - services of erection, commissioning or installation service - period 2006-07 to 2008-09 by availing benefit of Notification No. 1/2006-ST dated 01.03.2006 - appellant had not satisfied the condition of Notification No. 1/2006-ST, in as much they claim abatement of 67% of the taxable value despite availing the CENVAT credit on the few input and inputs services. - Held that:- the .....

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30-3-2016 - Mr. M. V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Appellant : Shri H.S. Shirsat, Consultant For the Respondent : Shri P. Vinitha Sekhar, Dy. Commr. (A.R.) ORDER Per M. V. Ravindran This appeal is filed by the appellant against Order-in-Original No. 14/ST/Commr./2011 dated 17.03.2011 passed by the Commissioner of Central Excise, Customs & Service Tax, Aurangabad. 2. The issue involved in this case is regarding the demand of differential Service .....

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a conclusion the adjudicating authority confirm the Service Tax liability along with interest and also imposed penalties. 3. Learned Consultant would submit that they have reversed the entire amount of the CENVAT credit availing during the period; hence they are eligible under Notification No. 1/2006-ST for this proposition. They relied upon the decision of Hon'ble Supreme Court in the case of Commissioner of Central Excise & Customs Vs. Precot Meridian Ltd. 2015 (325) ELT 234 (S.C.). 4 .....

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er of Central Excise, New Delhi 2006 TIOL 46 SC CX and on the decision of the Hon'ble Apex Court in the case of Collector of Customs (Preventive), Amritsar Vs. Malwa Industries Limited 2009 TIOL 17 SC CX. 5. On considering the submissions made by both sides, we find that the issue involved in this case is in a narrow compass. The appellant availed the benefit of Notification No. 01/2006-ST on discharge of Service Tax liability after availing the abatement of 67% but it is denied on the groun .....

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Indubitably, the benefit of exemption Notification No. 5/99-C.E., dated 28-2-1999 is available subject to certain conditions and one of the conditions is that the assessee had not taken any credit under Rule 57A or Rule 57B or Rule 57Q of the Central Excise Rules, 1944, in the process of dyeing, printing, bleaching or mercerising in the manufacture of dyed, printed, bleached or mercerised yarn. 2. As mentioned above, this Notification was issued on 28-2-1999. The product of the respondent is co .....

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