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2016 (7) TMI 363 - CESTAT NEW DELHI

2016 (7) TMI 363 - CESTAT NEW DELHI - TMI - Cenvat Credit - Eligibility of Input services received at Head Office - ISD - Jurisdiction - The adjudicating authority confirmed the demand on the ground that appellant is not eligible to avail cenvat credit on the services; the ISD has distributed services which are not in accordance with Rule 7 of the Cenvat Credit Rules, 2004. - Held that:- the question of jurisdiction as raised by the ld. Consultant is non-starter as the adjudicating authority has .....

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s incorrect and this finding needs to be set aside. - However, cenvat credit can be availed at Bhiwadi factory shall be as per formula under Rule 7(d) of the Cenvat Credit Rules, 2004. In order to arrive at correct cenvat credit that can be availed by the appellant, the matter is remanded back - Decided partly in favor of assessee. - Central Excise Appeal No.53629 of 2015 - EX(SM) - Final Order No.52164/2016 - Dated:- 22-6-2016 - Mr. M.V. Ravindran, Judicial Member Present Shri B.L. Yadav, C .....

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e) Business Consultant Service f) Manpower Agency for Recruitment service g) Office Maintenance service h) Membership and Subscription service i) Professional service j) Telephone service in office or factory of a manufacturer (hereinafter referred to and called as services). 3. The undisputed facts are that the appellant s Head Office is situated at Delhi and their factory at Bhiwadi. Their Head Office registered as Input Service Distributor (ISD) and has distributed during the period October .....

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distributed services which are not in accordance with Rule 7 of the Cenvat Credit Rules, 2004. 3. The ld. Consultant for the appellant draws my attention to the facts of the case. He would submit that show cause notice which has been issued to the appellant is incorrect as there is no show cause notice issued to ISD denying him the eligibility to avail cenvat credit . In the absence of such show cause notice, show cause notice cannot be issued to the appellant for availing wrong cenvat credit. .....

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) b) Advertising Agency service - 2009 (242) ELT 168 (Bom) c) Courier Agency service -2015 (317) ELT 586 (Tri-Del.) d) Information Technology Service - 2015 (38) ELT STR 35 (Tri-Mum) e) Business Consultant Service - 2010 (19) STR 68 (Tri- Chennai) f) Manpower Agency for Recruitment service - 2015 (39) STR 85 (Tri-Del.) g) Office Maintenance service - 2013 (31) STR 588 (Tri-Del.) h) Membership and Subscription Service -2014 (34) STR 752 (Tri-Bang.) i) Professional service - 2014 (34) STR 752 (Tri .....

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