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2016 (7) TMI 1198 - CESTAT HYDERABAD

2016 (7) TMI 1198 - CESTAT HYDERABAD - 2016 (43) S.T.R. 614 (Tri. - Hyd.) - Disallowance of credit on capital goods - Held that:- The appellant has explained that the hoses are used to connect / transport silicon carbide just like pipes. Air receivers serve the purpose of air compressors in the manufacture of final product. These goods are integral to the manufacturing process and would fall within the definition of capital goods/parts. In view thereof, hold that credit on Air receiver and corru .....

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auditing, financing etc. Payroll processing of employees is part of maintaining proper accounts. So also C Form has to be collected and submitted which is necessary for upkeep of tax accounting. As such, I hold that the credit on these input services is admissible. - Appeal No. E/25190/2013 - Final Order No. A/30189/2016 - Dated:- 11-3-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) For the Appellant : Shri Cherian Punnoose, Advocate For the Respondent : Shri V.J. Manvatkar, Authorised represe .....

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thority vide order dated 30/11/2011 allowed part of the credit. Against the confirmation of demand of ₹ 3,18,950/-, the appellants filed appeal before the Commissioner(Appeals). As per the order impugned herein, the Commissioner(Appeals) allowed part of the credit but disallowed credit on capital goods (Rs.50,341/-) and input services (Rs.59,997/-). The present appeal is filed challenging the disallowance of such credit on capital goods and input services. 3. On behalf of the appellant, th .....

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orrugated hoses are not capital goods. Therefore the observation in in the impugned order that the invoices were not produced is factually incorrect. The learned counsel drew attention to the invoices produced along with appeal and contended that the documents are in order and that there was no discrepancy noted by original authority with regard to the documents. He explained that the corrugated hoses are rubber hoses and highly abrasion resistant hoses used for transporting Silicon Carbide grit .....

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Chandigarh Vs. Aarti Steels [2002(148) ELT 972 (Tri. Del.)] allowed the credit availed on Air receiver as capital goods. 4. The learned counsel, then placed his arguments with regard to the disallowance of credit on input services. The services of pay roll processing and collection of C Forms has denied by the authorities below stating that these services do not qualify as input services. The learned counsel submitted that the appellants had outsourced the work of payroll processing and service .....

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en wrongly denied. 5. Against this, the learned AR Shri V.J. Manvatkar supported the findings in the impugned order. He explained that the corrugated hoses and Air receiver do not fall in the category of capital goods. That the services of payroll processing and C Form collection are not connected with accounting and therefore cannot be allowed. 6. I have heard both sides. The learned counsel for appellant is correct in submitting that the original authority has not noted any discrepancy with re .....

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