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Commissioner of Central Excise, Delhi-III Versus M/s Oriental Carbon And Chemical Ltd.

2016 (6) TMI 667 - CESTAT CHANDIGARH

Entitlement for input service credit - reason for filing the appeal by the Revenue is that the respondent has no nexus of utilization of the services in the course of manufacturing activity - Held that:- During the relevant period, the law was settle .....

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vices in question have been received by the respondent in their various branch office in the course of business of manufacturing, therefore, relying on the decision in the case of Ultratech Cement Ltd., hold that the respondents are entitled to take .....

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Ashok Jindal The Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) has allowed the credit taken by the respondent on certain services. 2. The facts of the case are that during the course of audit, it has been observed .....

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r financial service received at Mumbai office 3. Repairs & Maintenance service received in r/o portable generators at Delhi 4. Security service received in DLF, Gurgaon 5. Business Auxiliary service received at Kolkata office (commission on Domes .....

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enue is of the view that these services do not qualify as inputs service under Rule 2(l) of Cenvat Credit Rules, 2004 and these services were not received in the factory of the respondent and also the respondents are not registered as service distrib .....

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r (Appeals) who set aside the denial of credit and allowed the credit to the respondent. Aggrieved with the said order, the Revenue is before me. 4. Learned AR submitted that the respondent has not shown any nexus receiving the said services in their .....

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456 (Bom). 5. On the other hand, learned counsel appearing for the respondent submitted that in their own case for earlier/subsequent period/ the authorities below have allowed the credit on the similar services and this Tribunal has allowed the cred .....

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657. 6. Heard parties and considered the submissions. 7. In this case, the reason for filing the appeal before me by the Revenue is that the respondent has no nexus of utilization of the services in the course of manufacturing activity. During the re .....

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