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M/s J.L. Morison (India) Ltd. Versus Commissioner of Central Excise, Aurangabad

2016 (11) TMI 995 - CESTAT MUMBAI

Denial of CENVAT credit - input service distributor - input service credit distributed by the ISD were availed in a different manufacturing unit i.e. the sister concern of the appellant - Held that: - I find that the appellants have availed credit on the strength of an ISD document issued in respect of services availed by their sister unit located at Bangalore - there is no final finding in respect of the disallowance of credit availed in respect of services availed by their sister unit at Banag .....

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as held that the assessee is entitled to distribute the cenvat credit on the input services on its manufacturing unit or other units providing the output services - Appeal allowed - decided in favor of appellant. - Appeal No. E/121/11 - Order No.A/86901/16/SMB - Dated:- 31-3-2016 - Shri Raju, Member (Technical) Shri D.R. Gadekar, Consultant, for Appellant Shri N.N. Prabhudesai, Supdt. (AR), for Respondent Per: Raju The appellants, M/s J.L. Morison (India) Ltd., availed credit of certain Serv .....

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e back to the Assistant Commissioner observing as under: - While going through the details of services provided and mentioned to the above invoices, I find that most of the entries are for the activities related to Nivea group of products which are manufactured in the appellants unit. Therefore, the CENVAT Credit cannot be disallowed. However, there are some entries mentioning Bangalore Plant, insurance policy of other units, etc which needs detailed verification. Therefore, I set aside the impu .....

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d the demand of ₹ 1,49,706/- and confirmed the revised demand of ₹ 1,62,954/-. The matter was agitated before the Commissioner (Appeals), who further dropped a demand of ₹ 60,924/- and therefore, in the final analysis, the demand of ₹ 2,10,630/- was dropped and ₹ 1,02,030/- was confirmed and equal amount of penalty was imposed under Section 11AC of the Central Excise Act, 1944. 2. The learned Counsel for the appellants argued that there is no restriction on distribu .....

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unit and had remanded the matter only for quantification to the Assistant Commissioner. He argued that since the appellants have not challenged the said order, they cannot now claim credit in respect of the services availed by their sister unit at Banagalore. To support this assertion, he relied on the decision of the Tribunal in the case of B.P.R. Tex Prints Ltd. 2001 (136) ELT 935 (Tri-Del). The said decision has been upheld by the Hon'ble Supreme Court. He argued that the finding of the C .....

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the Assistant Commissioner has observed as follows: - While going through the details of services provided and mentioned to the above invoices, I find that most of the entries are for the activities related to Nivea group of products which are manufactured in the appellants unit. Therefore, the CENVAT Credit cannot be disallowed. However, there are some entries mentioning Bangalore Plant, insurance policy of other units, etc which needs detailed verification. Therefore, I set aside the impugned .....

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