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Addison & Co. Ltd. Versus Commissioner of Central Excise, Chennai-II

2016 (11) TMI 828 - CESTAT CHENNAI

Denial of CENVAT credit - Housekeeping services - Held that: - the jurisdictional High Court in the case of Commissioner of Central Excise and Service Tax Versus M/s. Rane TRW Steering Systems Ltd. [2015 (4) TMI 704 - MADRAS HIGH COURT] have held tha .....

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cts - Penalty set aside - appeal allowed. - Appeal No. E/40148/2015 - FINAL ORDER No.41467/2015 - Dated:- 6-9-2016 - Shri P.K. Choudhary, Judicial Member Ms. V. Ubhaya Bharathi, Advocate, For the Appellant Shri A. Cletus, ADC (AR), For the Respondent .....

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eeking recovery of the credit for the period from January 2011 to November 2011. 2. The Learned Counsel Ms. V. Ubhaya Bharathi appearing for the Appellant submits that house-keeping services are employed by the appellants in pursuant to a statutory o .....

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o the cost of the final product and therefore becomes an eligible input service and therefore cenvat credit cannot be denied on such services. She relied upon the following decisions:- a) I.S.M.T Ltd. Vs CCE & CUS, Aurangabad 2010 (20) STR 68 (Tr .....

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ubmitted a copy of Final Order No. 40723-40725/2016 dated 5/5/2016 in the case of M/s Indian Additives wherein the importance of housekeeping services have been dealt in detail and credit on the same has also been allowed. 3. On the other hand, the L .....

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nstant case and the period of dispute would only be from January 2011 to March 2011. He further submits that housekeeping services does not have any nexus to the manufacture of final products and therefore cenvat credit on the same cannot be permitte .....

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(Tri-Mum) b) CCE Nagpur (v) UltraTech Cement Ltd. 2010 (20) STR 577 (Bom) 4. The Ld. Counsel for the appellant submits that though demand for the period post April 2011 had been paid by the appellants, the very fact that they had stated in their Appe .....

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