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Morarjee Textiles Ltd. Versus Commissioner of Central Excise, Nagpur

2016 (11) TMI 43 - CESTAT MUMBAI

CENVAT credit - commission paid - commission agent situated abroad - reverse charge mechanism - Held that: - the decision of the Tribunal in the appellant's own case [2015 (2) TMI 755 - CESTAT MUMBAI] is squarely on the subject, which clearly indicat .....

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der is unsustainable. - Reliance placed on the decision of case ITC Ltd. vs. CCE, Guntur [2011 (3) TMI 186 - CESTAT, BANGALORE] by departmental representative - the facts are totally different as in case, ITC Ltd. was not providing any output ser .....

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5406/13-Mum - A/90602/16/SMB - Dated:- 20-9-2016 - Mr. M.V. Ravindran, Member (Judicial) Shri Mehul Jivani, C.A., for appellant Shri S. Hasija, Superintendent (AR), for respondent ORDER This appeal is directed against order-in-appeal No. PVR/212/NGP/ .....

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mmission to the agent situated abroad for sale of the final products. On such amounts paid, they were liable to discharge service tax liability under reverse charge mechanism which they did so and took the credit. The Revenue is disputing this credit .....

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of the assessee and produces a copy of the final order No. A/44/15/SMB dated 2.1.2015. 5. The learned departmental representative, on the other hand, would submit that the decision of the Tribunal in the case of ITC Ltd. vs. CCE, Guntur reported in 2 .....

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submissions made by both sides, I find that the decision of the Tribunal in the appellants own case is squarely on the subject. The final order dated 2.1.2015 clearly indicates that the appellant is eligible to avail the cenvat credit of such commi .....

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