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Orient Paper Mills (Prop. Orient Paper & Industries) Versus C.C.E., Bhopal

2016 (8) TMI 699 - CESTAT NEW DELHI

Cenvat credit - service tax paid on rent-a-cab service - rent-a-cab service are employed for logistical purposes of employees of the factory of the assessee - period in dispute is January 2011 to June 2012 - Held that:- as regards the cenvat credit f .....

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med by Hon’ble Karanataka High Court in the case of C.C.E., Bangalore v. Stanzen Toyotetsu india (P) Ltd. - [2011 (4) TMI 201 - KARNATAKA HIGH COURT ]; John Deere India Pvt. Ltd. v. C.C.E., Pune III - [2015 (9) TMI 261 - CESTAT MUMBAI]. Therefore, th .....

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at the provisions of Rule 2(l)(B) of Cenvat Credit Rules , 2004, excludes the category of rent-a-cab for availment of cenvat credit. Therefore, in view of an unambiguous provisions,it is found that the appellant is not eligible to avail cenvat credit .....

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mproperly availed; as the provisions of Rule 2(l) were effective from 1.4.2001 and they should not have availed the cenvat credit of the service tax paid on the rent-a-cab service. - Appeal disposed of - Excise Appeal No.55419 of 2014-SM - Final Orde .....

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S-000-APP-04749-14-15 dated 2.6.2014 Heard both sides and perused records. 3. The issue involved in this case is regarding eligibility to avail cenvat credit of the service tax paid on rent-a-cab service utilized by the appellant during the period Ja .....

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the factory of the assessee. 4. As regards the cenvat credit on the rent-a-cab service paid by the service provider for the period January 2011 to 31.3.2011, I find that the issue is fairly settled in favour of the appellant in the case of Kakinada .....

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India Pvt. Ltd. v. C.C.E., Pune III - 2016 (41) STR 990 (Tri-Bang.).To that extent, I find that the appellant has a case on merits and cenvat credit availed on service tax paid for the period January 2011 to 31.3.2011 is eligible to be availed as ce .....

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