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2016 (9) TMI 536 - CESTAT KOLKATA

2016 (9) TMI 536 - CESTAT KOLKATA - TMI - CENVAT Credit - took on services when Service Tax is paid by the Headquarters of the appellant and CENVAT Credit under CCR is taken at the only manufacturing unit of the appellant - appellant do not have any other manufacturing unit anywhere in India and has its Head Office unregistered as ISD distributor - Held that:- it is a well settled legal position that if the services are received and utilised in the appellant's factory then procedural irregularit .....

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hri H. K. Thakur, Hon ble Technical Member Shri S.P. Siddhanta, Consultant For the Appellant Sri A. Roy, Supdt. (A.R.) For the Respondent ORDER Per Shri H. K. Thakur Both these appeals have been filed by the appellant against same Order-in-Original No.ST/SHILLONG NO. 03/2011 dated 26th May, 2011 passed by Commr. of Central Excise, Shillong as adjudicating authority. Under this Order-in-Original dated 26/5/2011, adjudicating authority has confirmed Service Tax demand of ₹ 36,45,963/- under .....

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anufacturing unit anywhere in India and has its Head Office which was not registered as ISD distributor. That the issue involved is taking of CENVAT Credit on services when Service Tax is paid by the Headquarters of the appellant and CENVAT Credit under CCR is taken at the only manufacturing unit of the appellant. That since adjudicating authority confirmed Service Tax of ₹ 36,45,963/- and therefore, two separate appeals for the same amount have been filed by the appellant under Central Ex .....

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2 (Tri.-Ahmd.) ii) Parekh Plast (India) Pvt. Ltd. Vs. Commr. of Central Excise, Vapi-2012 (25) S.T.R. 46 (Tri.-Ahmd.) iii) Commr. of Customs & Central Excise, Vapi Vs. DNH Spinners 2009 (16) S.T.R. 418 (Tri.-Ahmd.) iv) Durferrit Asea Pvt. Ltd. Vs. Commr. of Central Excise, Guntur -2010 (258) E.L.T. 414 (Tri.-Bang.) v) Commr. of Central Excise, Pune Vs. Telco Ltd. 2006 (204) E.L.T. 83 (Tri.-Mumbai) 2.1 It was also the case of the appellant that all the service tax credit taking entries in CEN .....

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t should have been registered as ISD distributor before appellant could take CENVAT Credit. Ld. A.R. strongly defended the order passed by the adjudicating authority. 4. Heard both sides and perused the case records. The issue involved in these proceeding is whether appellant can take CENVAT Credit of services utilised in the only factory of the appellant when the payments of service tax were made by the Headquarters of the appellant. It is observed that appellant is having only one manufacturin .....

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nnot be made the basis of denying CENVAT Credit on services received by the appellant. 5. The above observations are fortified by the case law of Bloom Dekor Ltd. Vs. Commr. of Centra Excise, Ahmedabad (supra) where it is also held that CENVAT Credit of services received in the factory is admissible even if document is in the name of Registered office. Following observations were made by the Bench in the above relied upon case: 4. After considering the submissions and records I find that the dec .....

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