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M/s Cubex Tubings Limited Versus CCE, Hyderabad-I

2016 (9) TMI 137 - CESTAT HYDERABAD

Input service tax credit - allowability - telephone charges (landline and mobile etc.,) given to staff - documents on which input service tax credit taken were in the name of registered office/top management personnel - responsibility to discharge bu .....

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JARAT] and also by the judgment of Tribunal in the case of CCE, Kolkata VI Vs ITC Ltd. [2013 (3) TMI 44 - CESTAT KOLKATA]. Therefore, the impugned amount of credit pertaining to charges on landline and mobile phones used by the employees of the appel .....

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.B. Chary, Advocate for the Appellant. Sh. Nagraj Naik, Deputy Commissioner (AR) for the Respondent. ORDER The dispute in the present appeal is in regard to disallowance of input service tax credit amounting to ₹ 47,620/- taken on telephone cha .....

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show cause notice dated 07-11-12 was issued proposing disallowance input service tax credit amounting to ₹ 19,60,838/- on the alleged ground that the documents on which input service tax credit taken were in the name of registered office/top m .....

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erefore proviso to Section 11A (1) was invoked. 1.2 Adjudicating authority confirmed the proposals made in SCN vide OIO dated 29-11-2013. Upon filing appeal, the Commissioner (Appeals) allowed CENVAT Credit to an extent of ₹ 19,13,218/- out of .....

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, learned advocate appearing on behalf of the appellant submitted that out of the total demand of ₹ 19,60,838/ proposed in the Show Cause Notice on appeal to Commissioner (Appeals) all the disputed demands have dropped except ₹ 47,620/- r .....

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her mobile bills bear the name of the appellant in addition to name of employee. Learned advocate pointed out that the matter is already covered in the judgment of Hon'ble High Court of Gujarat in the case of CCE vs Excel crop care Ltd., [2008 (1 .....

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by the company on the ground that they are used in or relation to manufacture of final products. He further submitted that they were regularly filing returns and as such demand is also barred limitation. In this regard, he placed reliance on the rati .....

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