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2016 (11) TMI 860 - CESTAT HYDERABAD

2016 (11) TMI 860 - CESTAT HYDERABAD - TMI - CENVAT credit - inputs and input services - LPG cylinders - telecom services - marketing services - maintenance/repair services - whether the LPG cylinders used for transporting finished goods from factory to store room in forklifts is eligible for credit is decided in the case of Bajaj Auto Ltd. [2010 (12) TMI 979 - CESTAT, MUMBAI] - Held that: - it was held in the case that the credit on LPG cylinders used for running canteen, which was maintained f .....

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nd repair services were availed in respect of vendors premises. On perusal of the definition of input service it can be seen that the marketing/sales promotion services fall within the inclusive part of the definition. The same has been considered and analysed in the judgment referred in M/s Hindustan Coca Cola Beverages (P) Ltd., [2010 (4) TMI 323 - CESTAT, BANGALORE]. - Disallowance of credit on inputs as well as input services is unjustified - appeal allowed. - Appeal No. E/30153/2016 - F .....

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nder for transporting the final goods from factory to store room (within the factory) using forklifts. Apart from this, they also availed input services namely telecom services, marketing services and maintenance/repair services for an amount of ₹ 7,07,168/-. Department entertained a view that LPG cylinders did not satisfy the definition of inputs and therefore denied the credit availed on them. The credit availed on above stated input services was denied on the ground that these services .....

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enial of credit which is tabulated as under: Sl. No. Credit details Credit Amount (Rs. Including cesses) Ground for denial of credit 1 Input credit on LPG Cylinders used in forklifts 1,99,964/- Role of fork lift is exterior to process of manufacture; LPG is a fuel like petrol, diesel etc., excluded from definition under Rule 2(k) of CCR 2004 and clarified in CBEC circular 943/4/2011 CX dated 29.04.2011; hence inadmissible. 2 Input services credit on ISD invoices issued by Sarvaraya Sugars, Vemag .....

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