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Commissioner Of Central Excise Versus M/s. Sanmar Speciality Chemicals Ltd.

2016 (6) TMI 771 - KARNATAKA HIGH COURT

Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity - Extended period of limitation - Held that:- It is hardly required to be stated that the manufacturing activity would be an ultimate result, but it .....

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timate result of manufacturing activity. - It cannot be said that the Management Consultancy Services so obtained has no nexus to the manufacturing activity. The Tribunal has rightly found that the input tax credit was available and we do not fin .....

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Chandrashekara Reddy, Sr. CGSC JAYANT PATEL J. JUDGMENT As all these appeals are directed against the common order dated 09.07.2015 passed by the Customs, Excise & Service Tax Appellate Tribunal, (hereinafter referred to as the Tribunal for the s .....

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ontention raised on behalf of the appellant was two fold: One was that the Tribunal ought not to have allowed the input tax credit for the Management Consultancy Services and the another was that, it could not be said that the proceedings were barred .....

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re of no substance for the simple reason that Management Consultancy Services obtained for infusing finance in the different units of the Company can be said as connected with the manufacturing activity and it cannot be excluded on the premise that i .....

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ility of finance. In the absence of fund procured may be of its own source or through financial institution, it may not be possible to reach to the ultimate result of manufacturing activity. 6. Therefore, it cannot be said that the Management Consult .....

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