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2016 (8) TMI 987 - CESTAT CHENNAI

2016 (8) TMI 987 - CESTAT CHENNAI - 2017 (47) S.T.R. 253 (Tri. - Chennai) - CENVAT credit demo cars capital goods input Held that: - nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods. Therefore, the claim of capital goods fails. Further, plea of input is inconceivable for the reason that this does not aid in providing output service demo cars neither capital goods nor input CENVAT credit not available. - Construction service o .....

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is beyond the reach of a common man to interpret law as the legislature and court interprets penalty waived. - Decided partly in favor of appellant. - Appeal No. ST/42641/2014 - Final Order No. 41058 / 2016 - Dated:- 1-7-2016 - Hon ble Shri D.N. Panda, Judicial Member Shri S. Ramachandran, Consultant for the Appellant Shri A. Cletus, Addl. Commr. (AR) for the Respondent ORDER Appellant says that CENVAT credit was claimed on the demo car purchased for the purpose of displaying to attract .....

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. 2. Revenue opposes the above submission of the appellant on the ground that a demo car is neither a capital goods nor an input. Therefore, the appellant fails fundamentally to claim CENVAT credit thereon. Secondly, opposition of the Revenue is that the construction service has no nexus to the output service. Therefore, appellant also fails thereon. 3. Heard both sides and perused the records. 4. So far as demo car is concerned, nothing is demonstrated today that a demo car falls in any of the .....

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