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M/s. Graphite India Ltd. Versus Commissioner of Central Excise, Customs and Service Tax Bangalore-I

2016 (9) TMI 1239 - CESTAT BANGALORE

Cenvat credit - availed irregularly - bank charges, AMC and pest control charges - nexus with the manufacturing activity of the appellant - Held that:- by following the decisions of tribunal in the case of MPI Machines Ltd. vs. CCE, Indore [2014 (1) .....

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s wrongly declined the CENVAT credit on the said services by holding that there is no nexus with the manufacturing activity of the appellant. I hold that the appellant is entitled to CENVAT credit as there is a nexus between the disputed services and .....

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Pakshi Rajan, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order passed by the Commissioner (A) dated 9.1.2014 vide which he has denied the CENVAT credit on bank charges service, AMC for service of a .....

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tral Excise Tariff Act, 1985. During the inspection of the appellant s premises for the financial year from April 2011 to September 2011, it was observed by the Department that appellant had paid service tax and availed CENVAT credit on certain servi .....

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ut service and manufacture of final product. Aggrieved by the same, the appellant filed the appeal before the Commissioner (A) who vide his impugned order allowed the credit in respect of certain services but denied the same in respect of bank charge .....

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ppellant submitted that the impugned order denying the CENVAT credit on input services like bank charges, AMC and pest control charges is not sustainable in law. He further submitted that these services fall in the definition of input services as pre .....

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