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M/s. SAIL Alloy Steel Plant Versus Commissioner of Central Excise & Service Tax, Bolpur

2016 (6) TMI 320 - CESTAT KOLKATA

Admissibility of Cenvat credit - Services regarding valuation of fixed assets - No evidence furnished regarding services availed pertaining to manufacturing unit or not - Held that:- as per Rule 2 (l) of the Cenvat Credit Rules, 2004, accounts relati .....

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ty in relation to the manufacture of the goods. Cenvat Credit of such services will thus be admissible to the Appellant. - Decided in favour of appellant with consequential relief - ST/70133/2013 - FO/A/75322/2016 - Dated:- 19-4-2016 - Shri H.K.Thaku .....

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se (Appeals-III), Kolkata under which Cenvat Credit of ₹ 1,04,040/- has been disallowed to the Appellant by upholding Order-in-Original dated 19.09.2008 passed by the Adjudicating Authority. 2. Sri H.Shukla, CA appearing on behalf of the Appell .....

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ndirectly related to the manufacture of final product under Rule 2(l) of the Cenvat Credit Rules, 2004. 3. Ld. CA argued that valuation of fixed assets includes the capital goods and other assets pertaining to manufacturing activity of the Appellant. .....

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vat Credit Rules, 2004 and argued that credit was accordingly availed by his client. 4. Sri S.Nath, AC(AR) appearing on behalf of the revenue argued that no documentary evidence was furnished by the Appellant before the Lower Authorities whether the .....

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resent Appeal is with respect to admissibility of Cenvat Credit on services availed by the Appellant regarding valuation of fixed assets relating to manufacturing activity. From the definition of input service as given below under Rule 2(l) of CCR, i .....

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or (ii) used by the manufacturer, whether directly or indirectly, in or in relating 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, r .....

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ing to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transport .....

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