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M/s Wipro Ltd. Versus Commissioner of Central Excise, Cus. & S. Tax, Noida

2016 (8) TMI 241 - CESTAT ALLAHABAD

Cenvat credit – reversal - refund - 100% EOU – same issues raised by subsequent SCN. - Held that: - subsequent SCN is bad in law being repeat litigation of the issue already covered by the earlier SCN. The allegations brought forward by earlier SCN was not brought on record as a result of such investigation by subsequent SCN - impugned order set aside – decided in favor of appellant. - S.T. Appeal No. 50591/15 - Final Order No. 70339/2016 - Dated:- 1-12-2015 - Mr. Anil Choudhary, Member (Judicia .....

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pellant, a 100% EOU, is registered with the service tax Department for providing taxable services being "Business Auxiliary Services", "Information Technology Software Services", "Online Information and Data Retrival Services", "Scientific and Technical Consultancy" & "Maintenance and Repair Services" et cetera. The appellant availed Cenvat credit on inputs and input services received. As the appellant exports its output services, it is unabl .....

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rs (P) Ltd. provided under rent-a-cab Service, on the observation of the revenue, that some inquiry was pending against the said M/s Chanson Motors (P) Ltd. as regards the registration status and the collection and deposit of service tax with the Central Exchequer. In order to get the refund expeditiously, the appellant agreed to reverse the Cenvat credit with respect to invoices of M/s Chanson India Motors (P) Ltd. and thereafter, the refund was allowed. Another show cause notice dated 19/3/13 .....

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w cause notice dated 19/3/2013 proposed to disallow the Cenvat credit of ₹ 1,56,334/- under Rule 14. It was further proposal to appropriate the same from the deposit made on 5/1/2011 along with interest and penalty was also proposed under Rule 15. The appellant on receipt of the show cause notice filed reply dated 12/6/13 wherein they specifically mentioned that RUD-I mentioned in the show cause notice, was not served on them as the same was not enclosed with the show-cause notice. They fu .....

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