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Maersk India Pvt. Ltd. Versus Commissioner of Central Excise & Customs Raigad

2016 (9) TMI 237 - CESTAT MUMBAI

Demand of credit availed with interest – imposition of penalty - Denial of CENVAT credit – GTA service – handling of export cargo – Held that: - the issue has been covered in the case Panchmahal Steel Ltd v. Commissioner of Central Excise & Service T .....

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survey of export cargo services used for setting up of container freight station – barred by limitation – Held that: - appellant had always indicated in their ST-3 returns, the availment of CENVAT credit and they acted bonafidely on an understanding .....

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ership – consultancy - architect - soil investigation services – Held that: - the issue has been decided in the case of Sai Samhita Storages [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] where the decision taken is in favor of appellant – credit all .....

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Kulgod, Asstt. Commissioner (AR) for the respondent ORDER This appeal is directed against Order-in-Appeal No: YDB/18/RGD/2009 dated 31/07/2009 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone - II. 2. The issue involved in this ca .....

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to March 2005, credit availed for the service tax paid on export survey and export cargo survey for the period from October 2004 to March 2005 and April 2004 to September 2005 and denial of credit in respect of service tax paid on retainership, consu .....

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d penalties. 3. On perusal of records, we find that as regards the service tax credit in respect of GTA service, it is undisputed that the said services are used for transportation of goods in respect of export cargo, export survey and survey of expo .....

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case of Panchmahal Steel Ltd v. Commissioner of Central Excise & Service Tax, Vadodara 2014 (34) STR 351 (Tri.-LB) which is followed in the case of Reliance Industries Ltd. v. Commissioner of Central Excise & Service Tax (LTU), Mumbai 2015-TI .....

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credit on GTA services is in favour of the appellant. 4. As regards the credit of service tax paid on auctioneer service, it is the submission that the demand on CENVAT credit availed on auctioneer service, export survey and survey of export cargo s .....

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