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M/s Piramal Glass Ltd Versus Commissioner of C. Ex. & S. Tax, Surat-II

2016 (11) TMI 573 - CESTAT AHMEDABAD

CENVAT credit - services used in construction - input service - Rule 2(l) of CENVAT Credit Rules 2004 - Held that: - the issue is covered by the decision of Hon'ble Gujarat High Court in the case of Gujarat Heavy Chemicals Ltd [2011 (5) TMI 132 - GUJ .....

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Imposition of penalty u/r 15(2) of CENVAT Credit Rules 2004 - Held that: - the Appellant under the bonafide belief had availed CENVAT Credit on the services and the demand is issued for the normal period of limitation. In absence of proposal for pena .....

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n favor of appellant. - E/11120/2013-SM - A/11052/2016 - Dated:- 29-9-2016 - Dr. D.M. Misra, Member (Judicial) For Appellant: Shri J. Surti, Advocate For Respondent: Shri A. Mishra, A.R. ORDER Heard both sides. 2. This appeal is filed against OIA No. .....

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tial flats outside the factory premises to be used by the employees of the Appellant. Alleging that the CENVAT Credit on such services is not eligible being not an input service as defined under Rule 2(l) of CENVAT Credit Rules 2004, demand notice wa .....

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th Section 11AC of Central Excise Act, 1944. 4. The learned Advocate for the Appellant submits that the construction of residential flats to be used by the employees of the Appellant definitely has nexus with the manufacturing business of the Appella .....

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) STR 288 (A.P.) and in their own case by this Tribunal Order No.A/11036-11039/2015, dt.14.07.2015. The learned Advocate further argued that imposition of penalty under Rule 15(2) of CENVAT Credit Rules 2004 read with Section 11AC of Central Excise A .....

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s imposable on the Appellant. 5. Per contra, the learned Authorised Representative for the Revenue, on the other hand, refers to the judgments of Jurisdictional Gujarat High Court in the case of CCE Vs Gujarat Heavy Chemicals Ltd - 2011 (22) STR 610 .....

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gh Court in the case of Gujarat Heavy Chemicals Ltd (supra) and in the case of Ultratech Cement Ltd (supra). Therefore, the Appellants are not eligible to CENVAT Credit of various services used in the construction and maintenance of employees quarter .....

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