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M/s. New Swadeshi Sugar Mills Versus Commissioner of Central Excise & Service Tax, Patna

2016 (8) TMI 1060 - CESTAT KOLKATA

Cenvat credit - services availed for construction and repair of the workers quarters - Held that:- Hon’ble Bombay High Court in the case of Commissioner of Central Excise, Nagpur vs. Manikgarh Cement [2010 (10) TMI 10 - BOMBAY HIGH COURT] has held that rendering taxable services at the residential colony established by the assessee for the benefit of the employees, is not an activity integrally connected with the business of the assessee, therefore, do not constitutes input service so as to clai .....

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LLAHABAD HIGH COURT], the Appellant is not eligible to credit on the items used in making of the support structures for the machines. It has also been admitted by the Appellant before the first appellate authority that Appellant does not have any evidence to the effect that items are used in the maintenance and repairs of capital goods. - Imposition of penalty - Held that:- it is observed that admissibility of Cenvat Credit on the impugned inputs and services has remained a disputable point. .....

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.596/Pat/CEx/Appeal/2014 dated 18.02.2014 passed by the Commissioner(Appeals) of Customs, Central Excise & Service Tax, Patna as first appellate authority under which Cenvat Credit of ₹ 1,93,012/-(Rupees One Lakh Ninety Three Thousand and Twelve only) has been disallowed by the first appellate authority and it has also been upheld that equivalent amount of penalty, imposed by the Adjudicating authority under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central .....

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ctivity, therefore, Cenvat Credit of services availed for construction/maintenance of such quarters is admissible under Cenvat Credit Rules, 2004 (CCR, 2004). 3. That remaining Cenvat Credit denied by the lower authorities is with respect to HR coils, plates, GP sheet, plain plates, steel flats etc.. That such inputs have been held to be eligible for Cenvat Credit as per order dated 03.11.2015 passed by Allahabad CESTAT in the case of The Oudh Sugar Mills Ltd. vs. CCE, Lucknow (Final Order No.A/ .....

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w. So far as admissibility of Cenvat Credit on construction material, ld.AR argued that under Notification No.16/2009-CE (NT) dated 07.07.2009, Cenvat Credit with respect to cement, angles/channels, centrally twisted deform bar, TMT bar and other items, used for construction of factory shed, building for laying of foundation or making of structures for support of capital goods, is not admissible as capital goods. That as per Hon ble Allahabad High Court s Order in the case of Bajaj Hindusthan Lt .....

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ant will be eligible to the Appellant. The second issue is whether Cenvat Credit with respect to items used in making support structures of the machinery will be admissible to the Appellant. 6. On the issue of eligibility of maintenance, repairs and construction services used for the staff quarters of a manufacturer, Hon ble Bombay High Court in the case of Commissioner of Central Excise, Nagpur vs. Manikgarh Cement (supra) has held in para 9 as follows:- 9. Applying the ratio laid down by the H .....

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d therefore, the Tribunal was not justified in holding that the services such as repairs, maintenance and civil construction rendered at the residential colony constitutes input service so as to claim credit of service tax paid on such services under Rule 2(l) of the CENVAT Credit Rules, 2004. In view of the above observations Cenvat Credit of services used in maintenance, repair and civil construction used in the residential colony of the appellant is not admissible. 7. On the issue of utilizat .....

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any point of time nor the details of the items of capital goods fabricated was declared in the returns ER-1 filed by appellants. The drawing and designs of the capital goods claimed to have been fabricated along with the plant and the material used was not produced before the Adjudicating Authority, on the basis of which it could be ascertained as to how much quantity of structural steel material was used for various items of capital goods claimed to have been fabricated. The store ledgers and t .....

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