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CCE, Chennai -l Versus M/s. Hinduja Foundries Ltd.

2016 (44) S.T.R. 424 (Tri. - Chennai) - Cenvat Credit - input services - payment rendered to M/s.Amas Bank for raising funds through GDRs for USD Million during April 2008 - Rule 2 (l) of the CENVAT Credit Rules 2004 - Held that: - the onus is on the department to seek a clarification or verify the details submitted by the appellants in their ER-I returns, cannot be faulted and the further finding that the proviso to extended period cannot be invoked is proper. The reliance on the Tribunal rulin .....

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irectly or indirectly'. The inclusive definition has been held by various courts to be expansive and the services used in relation to setting up of the factory. Modernization and renovation are held to be eligible for input service credit. The wordings relating to business' is also very apt for the factual scenario in this case in as much as the funds were used for setting up of two units which has not been disputed by the Revenue, I do not find any infirmity in the impugned order and in view of .....

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the Respondent herein, are manufacturers of cast articles of Iron and aluminium for use in motor vehicles falling under Chapter Heading 73 and 76 respectively. The Respondent was in the process of establishing another Greenfield Foundry near Hyderabad and Low Pressure Die and Gravity Casting (Aluminum) unit at Sriperumbudur. ii. A show cause notice No. 18/2009 in CA No.V/15/73/37/09-ADJ dated 27.08.2009 was issued to the Respondent as to why the credit of service tax availed and utilized to the .....

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n the Luxemberg Stock Exchange, the Respondent had approached M/s. Amas Bank (Switzerland) Limited, the Lead Manager to the proposed GDR issue. Since the provider of service was outside India, and who did not have an office in India and the Respondent herein being the recipient of service had registered themselves under Business Auxiliary Service, for the service which was rendered to the Respondent by the said M/s.Amas Bank. The reason for denial of credit in the show cause notice was that the .....

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notice. The availment of credit was also reflected in the GR-1 Returns. The Respondent had contended that credit cannot be denied if the Service Tax has been paid in respect of services which are used in or in relation to manufacture of final It was further contented that an expenditure which is a part of CAS-4 will be eligible for credit; that if an expenditure relating to a particular service had been allowed as business expenditure as per Income Tax Act, 1961, then such service will have to .....

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2004. V. An appeal against this order was filed and after framing the issue which is as follow: The issue to be decided in this case is whether the appellant (Respondent herein) is entitled for the input service credit of the service tax paid under "Business Auxiliary Service" under reverse charge mechanism. The Learned Commissioner (Appeals) has held that the GDR was to fund expansion of business of the appellant; that even though the service received was with reference to establishin .....

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be invoked and had allowed the appeal. vi. Being aggrieved by the order passed by the Commissioner (Appeals), the Revenue has filed the present appeal by contending that the Commissioner (Appeals) has not discussed the factual position prevailing in the present case; that the judgment of the Bombay High Court in the case of Ultratech Cement, reported in 2010 (260) ELT 369 (Bom.) was as to whether the service of an outdoor caterer can be & Service treated as an input service and the facts and .....

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e manufacturer; the reliance on the Tribunal rulings in the case of Ambika Forgings and Aditya Birla are on entirely different facts and prayed for setting aside the impugned order and restore the order in original passed by the Joint Commissioner for the reasons stated above. vii. The Respondent assessee has filed a cross objection which is numbered as E/CO/5/12 since this is only a counter to the Revenue's appeal; it is treated as a Written Submission. 3. Heard both sides in the matter. Th .....

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ervice, (i) used by a provider of [output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, stora .....

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