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M/s. Sunbeam Generators Pvt. Ltd. Versus CCE & ST, Pondicherry

2016 (7) TMI 895 - CESTAT CHENNAI

Cenvat Credit - eligible input services - Insurance on Plant & Machinery - Courier Services - Royalty Charges - Credit taken on ISD invoices - Held that:- The period of dispute is post April 2011 and it is relevant to state that the words "procurement of inputs, accounting, auditing, financing" were a pact of definition of "input service". Without courier, it is not possible for the invoices to be despatched from one place to another. The denial of credit on the courier service is therefore erro .....

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tion that these conditions stand violated and accordingly, the credit taken by them is in order. - Credit allowed - Decided in favor of assessee. - E/40214/2015 - FINAL ORDER No. 41084 / 2016 - Dated:- 12-7-2016 - Shri P.K. Choudhary, Judicial Member Ms. S. Sridevi, Advocate, For the Appellant Shri L. Paneerselvam, AC (AR), For the Respondent ORDER The present appeal is filed by the appellant-assessee against OIO No.3/2014 (P) dt. 7.11.2014. The period of dispute is April 2011 to March 2012. .....

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c) & (d), are eligible for cenvat credit which are dealt with one by one. Courier Service : 2. The Commissioner (Appeals) in para 11 (b) stated that courier service is a post-manufacturing activity used for the dispatch of documents, samples/finished goods and the appellants have themselves stated that it was used for sending various business documents thereby indicating that it is not used in the place of manufacture; that the Courier Service is used beyond the place of manufacture and henc .....

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quot;input service". Without courier, it is not possible for the invoices to be despatched from one place to another. The denial of credit on the courier service is therefore erroneous and is accordingly set aside. Royalty Charges: 3. With regard to eligibility of credit on Royalty charges, the Commissioner (Appeals) has observed that the subject services were utilized by the Appellants for the finished goods after completion of their manufacture. The said services were not used for sales p .....

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dgement of the Larger Bench of the Supreme Court in the case of Ramala Sahkari Chini Mills Ltd. Vs CCE Meerut-I - 2016 (334) ELT 3 (SC). The LB has held that the word "include" in the statutory definition is generally used to enlarge the meaning of the preceding words and it is by way of extension, and not with restriction. It is also relevant to state that the Tribunal, Kolkata in Century Ply Boards (I) Ltd. Vs CCE Kol-VII - [2013 (31) STR 58 (Tri.-Kolkata)] has under similar circumst .....

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