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Jaya Hind Industries Ltd. Versus Commissioner of Central Excise Pune I

2016 (9) TMI 91 - CESTAT MUMBAI

Cenvat credit - Catering Services’ and ‘Tour Operator’ (Bus) services - part of an amount was recovered from the employees - Held that:- the issue is no longer res integra as the judgements in the case of M/s. Ultratech Cement [2010 (10) TMI 13 - BOM .....

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dia Ltd. [2015 (9) TMI 1335 - CESTAT MUMBAI] and Cema Electric Lighting Products India P. Ltd. [2013 (4) TMI 328 - CESTAT AHMEDABAD] have held in favour of Revenue. The argument that there is no restriction in the Cenvat Credit Rules, 2004 does not c .....

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he appellant - E/1183/12 - A/88929/16/SMB - Dated:- 29-6-2016 - Mr. Devender Singh, Member (Technical) Shri S.S. Hawaldar, Advocate for appellant Shri Ashutosh Nath, Asst. Commr (AR) for respondent ORDER This appeal has been filed against order-in-ap .....

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art of the amount had been recovered from the employees on which the credit was not admissible to them. A penalty of ₹ 2,000/- was also imposed under Rule 15(1) of Cenvat Credit Rules, 2004. 2. Learned Advocate for the appellant submits that th .....

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d in the appeal is attributable to the amounts recovered from the employees. 3. Learned A.R. appearing for the Revenue submits that the issue is no longer res integra and placed reliance on the judgement of Hon ble Bombay High Court in the case of Co .....

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cannot take credit of that part of the service tax, which is borne by the consumer . He has also relied upon the judgements of the Tribunal in the following cases:- (a) ITC Ltd. v. CESTAT - 2014 (36) STR J112 (Mad.) (b) Castrol India Ltd. v. CCE - 20 .....

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