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M/s Adi Artech Transducers Pvt. Ltd. Versus M/s Commissioner of C. Ex & S. Tax, Vadodara-II

2016 (10) TMI 272 - CESTAT AHMEDABAD

Job work - manufacture of excisable goods falling under Chapter 90 of Central Excise Tariff Act, 1985 - the job workers were paying the service tax and the Appellant was availing Credit of the service tax paid by the job worker - job worker was exemp .....

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n in the case of Commissioner of Central Excise & Customs, Aurangabad Versus Laxmi Metal Pressing Works (P.) Ltd. [2009 (10) TMI 181 - CESTAT, MUMBAI] apply where it was held that a notification issued under Section 93 would exempt a provider of taxa .....

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the service provider is available to the service recipient under Rule 3. - Reversal of credit and imposition of penalty not justified - appeal allowed - decided in favor of appellant. - E/13664-13665/2013 - A/10785-10786/2016 - Dated:- 30-8-2016 .....

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3-14, dt.02.09.2013 and OIA-VDR-EXCUS-002-APP-333-2013-14, dt.26.08.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara-I 3. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of excisable good .....

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processed goods received from the job workers premises were used in the manufacture of finished goods and cleared on payment of duty by the Appellant. It was alleged in the Show Cause Notice dt.06.06.2012 that the job worker was exempted from payment .....

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lent amount was imposed. Aggrieved by the said order, the Appellant preferred an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 4. The learned Advocate for the Appellant submits that t .....

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ve for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. I find that the issue has been settled by this Tribunal in the aforesaid mentioned two decisions. In Laxmi Metal Pressing Works Pvt Ltd case(supra), it is observed a .....

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availment, by service recipient, of Cenvat credit of the Service tax paid by the service provider. He submits that the word used in the text of the above Rule is paid and not payable . In this context, the DR has referred to clause (ix) of sub-rule ( .....

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