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

2016 (11) TMI 100 - CESTAT BANGALORE

CENVAT credit - input services - Rule 2(l) of the CENVAT Credit Rules 2004 - legal services - repair and maintenance services of elevator - recovery u/r 14 of the CENVAT Credit Rules 2004 read with Section 11A of the Central Excise Act - Held that: - .....

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CCE Nagpur Vs Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT] where Hon’ble High Court of Bombay has given a very vide definition of input services which expression includes activities relating to business - credit allowed - appeal allowe .....

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cted against impugned order passed by learned Commissioner who vide his order dated 30.09.2014 has rejected the appeal of the appellant and confirmed the order-in-original. Briefly the facts of the present case are that the appellant is engaged in th .....

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ment of CENVAT credit of service tax paid towards legal services and repair and maintenance services of elevator during the period March 2010 to May 2011 as detailed below: CENVATY credit availed Nature of services Service tax(Rs) Ed. Cess (Rs) SHE c .....

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led does not fall in the definition of input service as defined under Rule 2(l) of the CENVAT Credit Rules 2004 and therefore the service tax availed by the appellant on the said services is liable to be disallowed and recovered under Rule 14 of the .....

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ved by the said order, the appellant filed appeal before the Commissioner wherein he rejected the appeal of the appellant. Aggrieved by the said order-in-appeal, the present appeal has been filed. Heard both the parties and perused the records. The l .....

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under the definition of input services as provided under Rule 2(l) of CENVAT Credit Rules 2004. He also submitted that these input services have nexus with the business of the appellant and the appellant has hired the services of advocates for provi .....

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llation and commissioning services of elevator installed in the registered office of the company which is also situated within the same premises where in the factory is situated. In support of his submissions he relied upon the decision of the Honbl .....

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