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M/s. Max India Ltd. Versus CCE & ST, Chandigarh-II

2015 (9) TMI 1462 - CESTAT NEW DELHI

Cenvat credit - service tax on rent for its corporate /head office at Delhi - nexus with the manufacture of the finished goods - Held that:- the show cause notice has been issued seeking denial of cenvat benefit on the sole ground that there is no ne .....

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finished goods manufacture by the appellant, the demand cannot be sustained. Since the demand has been confirmed by the lower authorities on a ground which is beyond the show cause notice, the demand cannot be fastened against the appellant. Therefo .....

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the Respondent : Shri.G.R. Singh, DR ORDER This appeal is directed against the impugned order dated 8th January, 2014 passed by the Commissioner (Appeals), Central Excise, Chandigarh, wherein cenvat credit taken by the appellant on renting of immovab .....

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ectively of the Central Excise Tariff Act, 1985. The appellant had paid service tax on rent for its corporate /head office at Delhi. The Service Tax attributable to the rental amount was taken as cenvat credit by the appellant. Taking of cenvat credi .....

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s. The show cause notice was adjudicated vide order dated 27th February, 2013, wherein the allegations made therein have been confirmed. Besides, the adjudicating authority took the view that since, the agreement with the landlord has been executed b .....

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adjudicating authority with regard to the nexus aspect. However, the Commissioner (Appeals) has upheld the order of the adjudicating authority with regard to the fact that the appellant is not the person who has taken the premises on rent. 3. Feelin .....

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en the premises on rent. The show cause notice has been issued for denial of cenvat benefit on the sole ground that there was no nexus between the input service and the goods manufactured by the appellant. Both the authorities below denied credit on .....

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ecided by the Commissioner (Appeals) in favour of the appellant, which has not been contested by the Department in further appeal, the issue in dispute has attained finality and as such denial of cenvat benefit on the ground not mentioned in the show .....

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