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2015 (9) TMI 1464 - CESTAT NEW DELHI

2015 (9) TMI 1464 - CESTAT NEW DELHI - TMI - 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 t .....

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appellant in view of the judgment of Hon'ble 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), Ce .....

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to manufacture of the said final product. The 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 .....

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ake cenvat credit of service tax paid on any 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 .....

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CE vs. MDS Switchgear Ltd. reported in 2008 (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 .....

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cepted by the Jurisdictional Central Excise Authorities of the supplier. The tax so paid is eligible for cenvat benefit to the appellant. In this contest, the issue has been well settled in the case of MDS Switchgear Ltd. (supra) The relevant paragraphs of the Supreme Court judgement is extracted herein below:- 7. The Tribunal has come to the conclusion that in fact there was no loss of revenue. It accepted the appeal by recording the following reasons : Reasons given by the appellants for the a .....

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