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M/s. Ultratech Cement Ltd. Versus C.C.E., Jaipur-II

2015 (11) TMI 1586 - CESTAT NEW DELHI

Denial of CENVAT credit - repair and maintenance of residential colony - input service - whether denial justified on the ground that the said service has no nexus with the final product manufacture by the appellant? - Held that: - the appellant had made specific submissions before the authorities below that the cost towards repair and maintenance of residential colony including the service tax component thereon have been considered in arriving at the assessable value for determination of the Cen .....

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ne year, which is barred by the limitation of time, in as much as, there is no element of suppression, fraud, wilful mis-statement etc., wherein Cenvat credit was allowed on input service used for construction of residential colony near the factory. - The certificate issued to the appellant clearly states that cenvat credit can be taken on the disputed invoice. Since the service tax has been paid on the disputed service and the same has been taken by the appellant and there is no specific a .....

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-EX [SM] - FINAL ORDER NO. 54122/2015 - Dated:- 17-11-2015 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Ms. Sukriti Das, Advocate Present for the Respondent : Shri Vaibhav Bhatnagar, D.R. ORDER In this case, the Commissioner (Appeals) vide the impugned order has disallowed cenvat credit taken on repair and maintenance of residential colony on the ground that the said service has no nexus with the final product manufacture by the appellant. Further, cenvat credit has also bee .....

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urred towards the service for repair and maintenance of residential colony has been considered in the books of accounts for arriving at the assessable value, on which Central Excise Duty liability has been discharged. Thus, such service confirms to the definition of 'input service', under the head 'activity relating to business'. The ld. Advocate further submits that the demand is barred by limitation of time, in as much as, the period involved is from April 2010 to June 2011, wh .....

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he letter dated 30th March, 2015 issued by the Asstt. Commissioner of Central Excise, Jodhpur, wherein the issue arising out of the present dispute has been regularized. As regards denial of cenvat benefit on the ground that the service tax amount has been paid by the service provider after objection raised by the Audit Wing, the submissions of the ld. Advocate are that since the amount in question was deposited by the service provider before issuance of show cause notice, the embargo created in .....

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service tax component thereon have been considered in arriving at the assessable value for determination of the Central Excise duty liability. Thus, I am of the view that for the period April 2010 to 31st March, 2011, the appellant should be eligible for cenvat benefit on the service tax paid on repair and maintenance of residential colony in view of the un-amended definition of 'input service', where the phrase activity relating to business was finding a place for the purpose of gettin .....

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