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2015 (11) TMI 1570 - CESTAT ALLAHABAD

2015 (11) TMI 1570 - CESTAT ALLAHABAD - TMI - Cenvat credit - input services received by assessee at its un-registered premises - credit taken for the service under ‘Renting of Immovable Property’ for rent paid for the unregistered premises - Held that:- the premises are not covered in the listed premises in their Centralised R.C. Thus, this premises cannot be said to be used for providing output service. - ST/51150/2015 (SM) with Appeal No. ST/51147/2015, ST/51148/2015, ST/51149/2015 (SM) - FIN .....

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ndent, unable to utilise the Cenvat credit taken on input services, files periodical refund claims. The dispute in these appeals is with regard to allowability as input service. The details are as follows :- Appeal No. 51148/2015 51147/2015 51150/2015 51149/2015 Period April to June 2012 July to Sept. 2012 Oct to Dec. 2012 Jan. To Mar. 2013 1. Invoices pertain to service received at Unregister Premises Stellar Park (Renting of Immovable Property Rs. 4,35,690 Rs. 20,86,647 Rs. 30,73,463 Rs. 27,42 .....

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y for rent paid for the Stellar Park Premises, being unregistered with the department. The premises are not covered in the listed premises in their Centralised R.C. Thus, this premises cannot be said to be used for providing output service. Ld. Counsel for respondent assessee states that the Stellar Park Premises at Noida were taken on rent only in April 2012. Thereafter they had applied for inclusion of Stellar Park address in their centralised R.C. on 24.4.2013, and the same was approved and g .....

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ble Bombay High Court in Deepak Fertilizers & Petrochemicals Corporation Limited Vs. CCE, 2013 (32) STR 532 (Bom.). Considering the rival contentions, following the rulings of Karnataka High Court and Bombay High Court (supra), this ground is rejected. It is held that a service provider can avail Cenvat credit of Service Tax paid on various input services, as long as the said services are used for providing output-taxable services. 3. That the next ground is whether input credit on invoices .....

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