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M/s. HID India Pvt. Ltd. Versus Commissioner of Service Tax Bangalore

2016 (11) TMI 99 - CESTAT BANGALORE

Denial of CENVAT credit - input services - office on rent - car parking services - Rule 2(l) of CCR, 2004 - Held that: - reliance placed on the decision of KPMG vs. CCE, New Delhi [2013 (4) TMI 493 - CESTAT NEW DELHI] where it was held that car parki .....

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e renting of immovable property for setting marketing office fall in the definition of input service and the assessee is entitled to take CENVAT credit on these services. - CENVAT credit on both services allowed - appeal allowed - decided in favo .....

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ted against the common impugned Order-in-Appeal passed by the Commissioner (A) vide his order dated 17.7.2014 vide which he has upheld the Order-in-Original but dropped the equal amount of penalty imposed on the appellant. As the issue is identical i .....

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471 9000 and they are availing CENVAT credit under CENVAT Credit Rules (CCR), 2004. The appellant has availed CENVAT credit of service tax paid on office rental and the rental charges paid to car parking space during the period April 2012 to Septembe .....

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es are beyond the purview of input service as defined under Rule 2(l) of CCR, 2004 and the same amounts to irregular availment of CENVAT credit. But Assistant Commissioner after considering the reply from the appellant confirmed the demand vide his o .....

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nd perused the records. 3. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed ignoring the precedent decisions on the identical issue. He further submitted that the learned Co .....

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ds. He further submitted that it is not required that each and every service should be used in or in relation to manufacture of goods and the definition of input service as contained in 2(l) of CCR, 2004 has been given wide interpretation to include .....

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7 (ii) Coca Cola India Pvt. Ltd. vs. CCE: 2009 (15) S.T.R. 657 3.1 The learned counsel for the appellant further submitted the authorities of KPMG vs. CCE, New Delhi reported in 2014 (33) S.T.R. 96 in which the Hon ble CESTAT, New Delhi has held that .....

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