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CCE, Delhi-III Versus Munjal Kiriu Industries Ltd.

2016 (9) TMI 490 - CESTAT CHANDIGARH

Cenvat credit - Courier Service, Insurance Service, Catering Service, Rent-a-cab Service and Civil electrical Repair Service - Cenvat credit taken on outdoor catering service prior to 01.04.2011 and no input service credit have been taken on outdoor catering service after 01.04.2011 - Civil Electrical & Repair service also availed prior to 01.04.2011 - Held that:- as the ld. Commissioner (A) in the impugned order has observed that courier service has been received by the respondent for dispatch .....

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novation to factory premises prior to 01.04.2011, Therefore, all these services are entitled to take cenvat credit. - With regard to the outdoor Catering service for the period prior to 01.04.2011, the respondent is entitled to take cenvat credit in the light of the decision in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT]. Further, post 01.04.2011, the respondent is not entitled to take cenvat credit but it is the contention of respondent that the amount of ͅ .....

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ed back to the adjudicating authority. - Appeal disposed of - E/58230/2013 - Final Order No. A/60888/2016-SM(BR) - Dated:- 4-7-2016 - Mr. Ashok Jindal, Member (Judicial) Shri Satya Pal, AR- Advocate- for the appellant Shri Ram Chander Choudhary, Advocate- for the respondent ORDER The Revenue is in appeal against the impugned order wherein the Ld. Commissioner (A) has allowed the cenvat credit on the following services during the period prior to 2008-2009 to December 2010. (A) Courier Service (B) .....

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outdoor catering service after 01.04.2011. 3. On the other hand, the Ld. Counsel Appearing on behalf of the respondent submits that they have taken cenvat credit on outdoor catering service prior to 01.04.2011 and no input service credit have been taken on outdoor catering service after 01.04.2011. For remaining services, he submits that courier service has been received by the respondent for dispatch of documents/materials and samples, therefore, the courier service is directly related with man .....

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ailed prior to 01.04.2011 for renovation to factory, therefore, the respondent is entitled to take the cenvat credit. 4. Heard the parties and considered the submissions. 5. As the ld. Commissioner (A) in the impugned order has observed that courier service has been received by the respondent for dispatch of misc documents/material/samples which is directly related to the manufacturing activity. Therefore, I hold that they have taken cenvat credit correctly. With regard to the insurance service, .....

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