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Commissioner, LTU, Chennai Versus M/s. EID Parry India Ltd.

2016 (6) TMI 463 - CESTAT CHENNAI

Claim of CENVAT credit of service tax paid on clearing and forwarding charges, subscription to association or clubs and periodicals, inspection and freight charges - Held that:- It is not in dispute that the respondent is an exporter/domestic seller of sugar. Therefore, availing of services of C&F agent is nothing uncommon. Similarly, pre-dispatch inspection is conducted to ensure quality. So also freight charges are incurred to make the goods available at seaport/domestic market and buyers. All .....

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t on subscription of association/club/periods made by appellant, there shall be no penalty. - Appeal Nos. E/41573/2013 , E/COD/40150/2016 and E/40443/2016, E/COD/40151/2016 and E/40444/2016 - Final Order No. 40627-40629 / 2016 - Dated:- 18-4-2016 - Shri D.N. Panda, Judicial Member For the Appellant : Shri B. Balamurugan, AC (AR) For the Respondent : Shri S. Muthuvenkataraman, Advocate ORDER Revenue is in appeal with the application for condonation of delay. Learned AR explains that they were und .....

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notices are different as is depicted in that Table. 2. Learned counsel at this stage explains that the assessees are different in all the four cases as tabulated at page 3 of the appellate order. 3. For the confusion afore stated, the delay made in seeking appeal remedy before Tribunal is condoned and MA (COD) in Appeal No. E/40443/2016 and E/40444/2016 are allowed. 4. With the aforesaid order, now all the three appeals are taken up for hearing. Those are Appeal No. E/41573/2013, E/40443/2016 a .....

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ng this common order is passed for the common cause involved. S. No. Appeal No. SCN No. & Date Period Impugned Services OIO No. & Date Amount 2. 2/2012 (P) dt. 2.1.12 LTUC/ 330/ 2010- ADC, DT. 8.11.10 Oct. 09 to March 10 C&F Charges, sales commission, AGM expenses, subscription to association / clubs, professional charges, supervision charges, rent LTUC/ 366 & 367/ 2011 ADC DT. 2.11.11 12,05,857+ interest appropriated 3,48,99/- & penalty 2,00,000/- 3. 3/2012 (P) dt. 2.1.12 LT .....

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