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M/s. Arkema Peroxides India Pvt. Ltd. Versus CCE, Pondicherry

2016 (9) TMI 435 - CESTAT CHENNAI

Cenvat credit - Rent-a-Cab service and Air Travel Agents Service - for the period post 01.04.2011, appellant have reversed the service tax credit and paid the appropriate interest - Ld. Commissioner (Appeals) has allowed the appeal for a prior period .....

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e of Innovasynth Technologies Ltd. Vs.CCE, Raigad [2015 (3) TMI 127 - CESTAT MUMBAI] the eligibility for Rent-a-Cab service and Air Travel Agent's service cannot be denied. - Decided in favour of appellant - ST/41513/2015 - Final Order No. 40614 / 20 .....

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amounting to ₹ 1,562/- has been denied on Rent-a-Cab service and input credit of service tax amounting to ₹ 19,798/- has been denied relating to Air Travel Agents Service . The Assistant Executive Manager (Accounts) Mr. K.V. Srinivasamoor .....

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/2011-CX dated 29.04.2011 and submits that at Sl.No. 12 the Board has clarified that the credit on Rent-a-Cab service shall be available if its provision has been completed before 01.04.2011. The authorized representative of the Company filed a copy .....

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produced as under:- 5.1 The definition of input service under Rule 2(1) of Cenvat Credit Rules, 2004 as it existed during relevant period, covered in its ambit all services if they were attributable, either directly or indirectly, to any business act .....

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5.2 Further, the main aim of Cenvat Credit scheme is to avoid the cascading effect of taxation i.e. to avoid imposition of tax on tax. Therefore, it is essential that taxes borne by the manufacturer need to be allowed as cenvat credit, in order to e .....

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sition of tax on tax component. The principle benefit intended through Cenvat Credit Scheme should not be lost sight of while interpreting the statutory provision. 5.3 There is no doubt that the impugned services have been consumed by the appellant d .....

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