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Jaquar & Company Ltd. Versus Commissioner of Central Excise, New Delhi

2015 (6) TMI 1063 - CESTAT, NEW DELHI

Cenvat credit - Business Auxiliary services - service tax paid by dealers / commission agents on the strength of debit notes - debit note is not appropriate proper document as per Rule 9 of Cenvat Credit Rule, 2004 to avail Cenvat Credit and further Business Auxiliary services availed by the appellant is post manufacturing activity - Held that:- it is found that in the appellants own case for their units in Wazirpur and Bhiwadi, this Tribunal on the identical issue of availment of cenvat credit .....

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ecided in favour of appellant - Excise Appeal No. 51500 of 2014 - FO/52041/2015 SM - Dated:- 23-6-2015 - Ashok Jindal (Judicial Member) For the Appellant : S. K. Pahwam, Rahan Phawa For the Respondent : Ranjana Jha ORDER Ashok Jindal (Judicial Member) The appellant is in appeal against the impugned order denying Cenvat Credit on Business Auxiliary services on the premise that debit note is not appropriate proper document as per Rule 9 of Cenvat Credit Rule, 2004 to avail Cenvat Credit of the ser .....

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ents / dealers are paying service tax on the commission being paid to them by appellant under the category of Business Auxiliary service and raised debit notes on the appellants. Appellant took Cenvat Credit of service tax paid by dealers / commission agents on the strength of debit notes. Revenue is of the view that debit note is not a proper document to avail Cenvat Credit as per Rule 9 of CCR, 2004 and further Business Auxiliary services availed by the appellant is post manufacturing activity .....

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ch has been questioned by the Revenue is not proper document, contains all the details which are required for availment of cenvat credit as per Rule 9 of CCR, 2004. Further, he submits that the Business Auxiliary services have been availed by the appellant before clearance of goods from their factory. Therefore, they are entitled to take Cenvat credit. He further submits that the show cause notice dated 10.2.11 was issued to them for the period 2007-08 to deny Cenvat Credit by invoking extended .....

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hat any services availed by an assessee in the course of business is entitled to take Cenvat Credit. 4. On the other hand, learned AR opposed the arguments advanced by learned Counsel and submits that she needs time to ascertain how the impugned show cause notice was issued when a show cause notice dated 10.2.2011 for the period 2007-2008 was issued to the appellant. She further submits that as per Rule 9 of CCR, 2004, debit note is not a proper document for availment of cenvat credit. She furth .....

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