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Cement Manufacturing Company Versus Commr. of Central Excise & Service Tax, Shillong

2016 (9) TMI 536 - CESTAT KOLKATA

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 irregularities cannot be made the basis for denying C .....

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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 Section 11A (2) of the Central Excise Act, .....

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s 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 Excise law as well as service tax law. That .....

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t. 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 CENVAT Credit account were submitted to the D .....

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ibutor 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 manufacturing unit and it is not disputed that the ser .....

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redit 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 decisions relied upon by the learned SDR are .....

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