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Commissioner of Central Excise, Customs (Appeals) -Rajkot Versus AO Cash Bsnl Gmtd

2016 (11) TMI 244 - CESTAT AHMEDABAD

Recovery of the inadmissible credit - Input Services - ‘Rent a Cab’ - ‘Cleaning Services’ - Held that: - ‘Rent- a- Cab’ and ‘Cleaning Services’ are Input Services as defined under Rule 2(l) of the Cenvat Credit Rules 2004 in view of the judgment of t .....

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Utilisation of credit - Rule 6(3)(c) of CCR,2004 - Held that: - I find that the the Ld. Commissioner (Appeals) has rightly held that the respondents are eligible to utilize 20% of the CENVAT credit as laid down under Rule 6(3)(c) of CCR,2004 and red .....

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1099-11101/2016 - Dated:- 30-9-2016 - Dr. D.M. Misra, Member (Judicial) For Assessee : Shri Chirag Patel, Chartered Accountant For Revenue : Shri L Patra, Authorised Representative ORDER Heard both sides. 2. These three appeals are filed by the Reven .....

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ervice viz. Telephone Service and also providing exempted services. They had availed Cenvat Credit on Input Services viz. Rent a Cab and Cleaning Services during the said period and utilized the entire credit for discharging the service Tax liability .....

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ed for recovery of the inadmissible credit with proposal for penalty. On adjudication, the demands were confirmed and penalty of equal amount imposed. Aggrieved by the said order, the respondents filed appeal before the Ld Commissioner (Appeals), who .....

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ue is in appeal. 4. The Ld AR for the Revenue submits that Rent a Cab Service and Cleaning Service do not fall under the category of Input Service as defined under Rule 2(l) of the Cenvat Credit Rules 2004. Further, he submits that the Ld. Commission .....

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initely covered under the scope of Input Service as held by the Tribunal in the case of Hindustan Zinc Ltd vs CCE, Jaipur - 2013(29)STR.492 (Tri. Del.).Further, he submits that the Ld Commissioner (Appeals) has rightly dropped the penalty against the .....

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