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Emerson Export Engineering Centre Versus Commissioner of Central Excise

2016 (9) TMI 1134 - CESTAT MUMBAI

Refund claim - unutilized CENVAT credit of service tax paid - amount of credit availed on Mediclaim for the family members of the staff and service tax paid from the opening balance of the CENVAT account - Held that:- the refund is ineligible and fai .....

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entical issue came up before the Tribunal in the case of HCL Technologies Ltd. vs. Commissioner of Central Excise, Noida [2015 (8) TMI 595 - CESTAT NEW DELHI] and the bench held in favour of the assessee therein by relying upon the ratio of the judgm .....

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d of CENVAT credit of service tax paid on car parking services is eligible. - Refund claim - unutilized CENVAT credit of service tax paid - renewal of software used - Held that:- we find from the invoices raised by the software company that it is .....

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oftware service, etc., we hold that the service tax paid on the renewal of the software by the service provider is eligible to be claimed as refund by the appellant. - Appeal disposed of - APPEAL No. ST/392/2012 - Final Order No. A/89480/2016-WZB/STB .....

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This appeal is directed against Order-in-Appeal No: PIII/RS/117/2012 dated 30/03/2012 passed by the Commissioner of Central Excise (Appeals), Pune III. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding .....

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s an amount of credit availed on Mediclaim for the family members of the staff, adjustment of discharge of tax liability, service tax paid on corporate car parking and service tax paid on the renewal of software used. 4. On consideration of the submi .....

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and fairly conceded by the learned Chartered Accountant. Accordingly, the appeal by the appellant on the denial of this refund amount is rejected. 4.1. As regards the refund of service tax paid by the service providers on car parking, we notice that .....

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f the Tribunal in the case of KPMG vs. Commissioner of Central Excise, New Delhi 2014 (33) STR 96. Since identical issue has already been decided in favour of the assessee, respectfully following the same, we hold that refund of CENVAT credit of serv .....

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