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Bnazrum Agro Export Pvt. Ltd. Versus Commissioner of Central Excise, Madurai

2016 (8) TMI 882 - CESTAT CHENNAI

Cenvat credit - service tax paid on various input services - recovery of credits wrongly taken along with interest and imposition of penalty under Rule 15(1) of CCR 2004 - Held that:- the law has recognized that in case of Banking Company, it is neit .....

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any, or any other body corporate or commercial concern, providing service to a customer, in relation to banking and other financial services, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whet .....

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lant had rightly availed credit on the basis of the certificate issued by the Bank - Decided partly in favour of appellant - E/42731/2014 - FINAL ORDER No.40879/2016 - Dated:- 3-6-2016 - Shri P.K.Choudhary, Judicial Member Shri J.V. Niranjan, Advocat .....

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credit of service tax paid on various input services. On verification of records, it was detected by the department that during the period April 2012 to June 2012, appellant had availed the cenvat credits involving various amounts, which were alleged .....

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ot containing sl.no and taxable value 85,871 (iii) Excess cenvat credit taken than actual amount of service tax shown in invoice 748 (iv) Cenvat credit taken without any valid document 7,032 (v) Invoice issued before 01.04.2011 and noticee not produc .....

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adjudicated by the Asst. Commissioner of Central Excise, Dindigul who passed the OIO No.3/2014-CE disallowing credit of ₹ 1,20,655/-, and ordering recovery of said credit as proposed in the SCN with appropriate interest under Rule 14 of CCR rea .....

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) who modified the OIO to the extent of allowing credit to the extent of ₹ 3528/-, and also reducing proportionate interest and penalty. Hence this appeal by appellant-assessee before the Tribunal. 2. Heard both sides. On perusal of records, I .....

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