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M/s Kochi Salem Pipeline Pvt. Ltd Versus Commissioner concerned : Commissioner of Central Excise & Service Tax

2016 (9) TMI 144 - AUTHORITY FOR ADVANCE RULINGS

CENVAT credit – input service – Held that: - the applicant would be entitled to the expenses meant for input services and would be entitled to the cenvat credit only in respect of the input services. Similar issue held in the case [2015 (7) TMI 825 - .....

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T] and other rulings - Held that:- input is different from input service. This being a major difference, the rulings relating to inputs and capital goods will not be applicable to the present case where we have considered the terminology “input servi .....

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(Authorised Representative) RULING (By Sirpurkar J) Heard Shri Kuryan Thomas, Advocate for the applicant and Sh. Ranjan Khanna for the department. This matter is covered by our previous ruling reported in 2015 (40) STR 393 AAR. In that case we had t .....

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red in that ruling. We, accordingly hold that the applicant would be entitled to the expenses meant for input services and would be entitled to the cenvat credit only in respect of the input services. One more argument was made by Shri Khanna to the .....

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