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2015 (8) TMI 1310 - CESTAT NEW DELHI

2015 (8) TMI 1310 - CESTAT NEW DELHI - 2016 (43) S.T.R. 465 (Tri. - Del.) - Cenvat credit of Service tax - invoice dated 31.10.2008 issued by M/s INTERARCH Building Products (P) Ltd. - invoices pertains to the period prior to obtaining the Central Excise registration i.e. on 14.11.2008 - Held that:- for taking of cenvat credit on the input service, the requirement of the said Rule is that the input service has to be received by the manufacturer of final product on or after the 10th day of Septem .....

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3(2) of the Cenvat Credit Rules, 2004, and thus, taking of credit is not in conformity with the said Rules, I am of the view that the said sub-rule has no application in the case of capital goods or service tax for the reason that the goods or services are not in relation to the raw material or input that is specifically used for manufacture of the exempted/ dutiable final product. Therefore, in absence of specific mention of input service in the said Rule, Cenvat Credit of Service Tax paid on t .....

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The appellant undertook such manufacturing activity on job work basis and availed the duty exemption in terms of Notification No. 214/86 dated 14.03.1986 issued by the Central Government . Upon commencement of the production activities, the appellant was registered with the Central Excise department on 14.11.2008. The appellant availed cenvat credit of service tax on the strength of invoice dated 31.10.2008 issued by M/s INTERARCH Building Products (P) Ltd. Such credit was taken by the appellant .....

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sallowed in the adjudication order and the same was also confirmed in the impugned order dated 22.06.2011. Hence this present appeal before this Tribunal. 2. Sh. Abhishek Jaju, the Ld. Advocate appearing for the appellant submits that service tax paid on the industrial and Construction Service relates to construction of the new factory building for housing the machines/ Machineries for commencement of the manufacturing activities. He further submits that since Central Excise registration was tak .....

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s, the Ld. Advocate has relied on the two decisions of this bench of the Tribunal in the case of Imagination Technologies India (P) Ltd. vs CCE Pune-III reported in 2011 (23) STR 661 (Tri.-Mum) and Well known Polyesters Ltd. vs CCE Vapi reported in 2011 (267) ELT 221 (Tri. Ahmd). 3. Per contra, the Ld. DR Sh. R.K. Gupta appearing for the Respondent reiterates the findings recorded in the impugned order and further submits that at the time of undertaking the construction activities of the factory .....

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Cenvat Credit Rules is the enabling provision, which entities a manufacturer to take cenvat credit of duties and taxes paid on the input, capital goods and the input services received by the manufacturer. So far as taking of cenvat credit on the input service is concerned, the requirement of the said Rule is that the input service has to be received by the manufacturer of final product on or after the 10th day of September 2004. On perusal of the Cenvat Credit Rules, 2004, it reveals that no res .....

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