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M/s Rosa Sugar Works Versus Commissioner of Central Excise & Service Tax, Lucknow.

2016 (11) TMI 347 - CESTAT ALLAHABAD

Denial of CENVAT credit - input service of GTA - transportation of Bio-manure and Cane-seed - the decision in the case of Mawana Sugars Ltd. Vs. Commissioner of Central Excise & Service Tax, LTU, Delhi [2014 (12) TMI 1139 - CESTAT NEW DELHI] relied u .....

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o the input services utilized by the manufacturers whereas in the present case the services are utilized by the farmers and not by the manufacturer appellant. Therefore, I hold that Cenvat credit disputed in the matter before me, is not admissible to .....

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eb, Assistant Commissioner (AR), for the Department ORDER Per Mr. Anil G. Shakkarwar : The brief facts of the case are that the appellant was supplying Bio-manure and Cane-seed meant for distribution amongst Cane Growers and Service tax paid on the t .....

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ut service and such Cenvat credit was not admissible. Therefore, the appellant was issued with two Show Cause Notices one dated 27-08-2012 and another dated 15-02-2013 during a period from August, 2011 to November, 2012 demanding alleged ineligible C .....

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lved in the dispute is not input service for the manufacture of Sugar and Molasses. Therefore, the Original Authority has denied the said Cenvat credit and imposed equal penalty. Aggrieved by the said Order-in-Original dated 30-10-2013, appellant pre .....

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said Order-in-Appeal dated 20-11-2014, the appellant is before this Tribunal. The grounds of appeal inter-alia include that supply of Bio-manure and Cane-seed is covered under procurement of input but it is part of the inclusive clause of definition .....

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Tax, LTU, Delhi reported at 2015 (38) S.T.R. 424 (Tri. - Delhi) and argued that the activities of Sugarcane area survey and Sugarcane Development was held to be having the nexus with the business of manufactures of sugar and Service tax paid in resp .....

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ation activity was held to be having nexus with the manufacturing activity of respondent in the said case law as ruled by Hon ble High Court of Andhra Pradesh at Hyderabad. 4. The ld. Department Representative has argued that there is no direct or in .....

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