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M/s. Faiveley Transport Rail Technologies India Ltd. Versus Commissioner of Central Excise, Chennai

Denial of Cenvat credit on Tour Operators Service used for bringing staff to the factory - Held that:- This Tribunal in the assessee s own case for the prior period has allowed the assessee s appeal. Also find that the adjudicating authority in his f .....

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en claimed is in relation to the manufacture of the final products. - By respectfully following the ratio laid down by the Hon’ble High Court of Bombay in the case of CCE, Nagpur Vs. Ultratech Cement Ltd. Reported in (2010 (10) TMI 13 - BOMBAY HI .....

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th, Adv For the Respondent : Shri L. Paneer Selvam, AC (AR) ORDER Per P.K.Choudhary The short issue involved in this appeal relates to the denial of Cenvat credit on Tour Operators Service used for bringing staff to the factory. There were two Show C .....

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behalf of the appellant Company submits that the period involved in both the Show cause notices is prior to 01.04.2011. He draws my attention to the findings of the adjudicating authority and particularly to para-13, wherein the adjudicating authori .....

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stries Ltd. 2010 (20) STR 704 (Tri.-Chen.) 2. C.J. Gelatine Products Ltd. Vs. CCE, Bhopal 2012 (25) STR 109 (Tri.-Del.) 3. Principal Commissioner Vs. M/s. Essar Oil Ltd. 2015-TIOL-2768-HC-AHM-CX He also filed copy of this Tribunal s decision in the a .....

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eiterated the findings of the Commissioner (Appeals) and submits that the impugned services though consumed in relation to manufacture did not have any direct or indirect nexus to the manufacture of excisable goods. He further submits that though the .....

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