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Pricol Ltd. Versus CCE, Delhi-I

2015 (9) TMI 1464 - CESTAT NEW DELHI

Cenvat credit - cenvat credit availed on duties and tax, paid on inputs, input services and capital goods received in the factory for use in or in relation to manufacture of the said final product - issue receipt of the input service in the factory of the appellant under the cover of service tax invoice - Held that:- since the tax paid character of the service and its receipt is not in dispute, I am of the view that cenvat credit cannot be denied to the appellant in absence of any specific/ stip .....

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Supreme Court in the case of CCE vs. MDS Switchgear Ltd. [2008 (8) TMI 37 - SUPREME COURT]. - Decided in favour of appellant - E/55131/2014 EX. [SM] - FINAL ORDER NO. 54058/2015 - Dated:- 18-9-2015 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Ms. Sukriti Das, Advocate Present for the Respondent : Mr. G.R. Singh, D.R. ORDER This appeal is directed against the impugned order dated 08.07.2014 passed by the Commissioner (Appeals), Central Excise, Delhi wherein cenvat credit amo .....

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e appellant took cenvat credit on the basis of invoice issued by M/s. Adsorbtech Engineers Pvt. Ltd. (M/s. AEPL) for installation of the nitrogen gas plant in the factory premises of the appellant. The invoices issued by M/s. AEPL describe the services as supply of tangible goods service. The classification of the service was disputed by the Jurisdictional Central Excise Authorities at the appellants end to contend that the activities provided by M/s.AEPL amounts to manufacture and since the se .....

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input service received by the manufacturer. According to the ld. Advocate, since the services have been received in the factory of the appellant under the cover of service tax invoice, the requirement of the Cenvat Credit Rules have been duly complied with for taking of cenvat credit and the same cannot be denied on the ground of classification as to whether the activities amount to manufacture or it is a service at some other end. She further submits that the activities whether amounts to manuf .....

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229) ELT 485 (SC). 4. Per contra, Shri G.R. Singh, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order and submits that denial of cenvat benefit by the authorities below are in conformity with the cenvat statute. 5. Heard the ld. Counsels for both sides and perused the records. 6. There is no dispute regarding the receipt of the input service in the factory of the appellant and its tax paid character. Since the tax paid character of the service and its rec .....

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