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C.C.E., Indore Versus M/s. Crompton Greaves Ltd. And Vice-Versa

2016 (9) TMI 280 - CESTAT NEW DELHI

Invokation of extended period of limitation - Cenvat credit to recipient of service - service tax paid to the tour operator for arranging transport facility for travelling of the employees from residence to factory and vice-versa - non-disclosure of .....

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dered view that the service tax paid on such taxable service shall be available for CENVAT credit. Since taking of CENVAT credit on the disputed service is permissible under the statute on merits, setting aside the adjudication order by the Commissio .....

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dent/assessee is not in conformity with Section 35B of Central Excise Act, 1944 in-as-much-as the Commissioner (Appeals) vide impugned order has allowed the appeal with consequential relief. Since the respondent/assessee is not aggrieved by the impug .....

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ed:- 8-4-2016 - Mr. S.K. Mohanty, Member (Judicial) And Mr. R.K. Singh, Member (Technical) Mr. R.K. Grover, DR For Revenue Shri Randhir Singh, Advocate For Crompton Greaves Ltd. ORDER Per Mr. S. K. Mohanty Both Revenue as well as the assessee have fi .....

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our of Respondent-assessee on the ground of limitation is not proper in-as-much-as the respondent had not disclosed the credit particulars with regard to the disputed service in the ER-1 returns and the Department became aware of such facts during th .....

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ended period of limitation is proper and justified. 3. The Respondent has filed the appeal on the ground that CENVAT credit of service tax paid on the disputed service is available in view of the definition of input service contained in Rule 2(l) of .....

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Pvt. Ltd.[2015 (39) STR 578 (Kar.). * CCE, Bangalore-III Vs. Stanzen Toyotetsu India (P) Ltd. [2011 (23) STR 444 (Kar.)]. 4. We have heard both sides and perused the records. The issue as to whether service tax paid to the tour operator for arranging .....

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arising out of the present dispute is no more open for any debate, we are of the considered view that the service tax paid on such taxable service shall be available for CENVAT credit. Since taking of CENVAT credit on the disputed service is permissi .....

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