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M/s. R.S.R. Mohota Spg. & Wvg Mills Ltd. Versus Commissioner of Central Excise, Nagpur

2016 (11) TMI 1107 - CESTAT MUMBAI

Whether the appellant are liable to pay service tax on GTA service from cash or from their Cenvat Credit account or otherwise for the period prior to 1.3.2008? - Held that: - From the Explanation, which was inserted vide Notification No. 28/2012-CE(N .....

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at is during the period October, 2007 to February 2007 involved in the present case. In view of the above, the impugned order is not sustainable, hence the same is set aside. The appeal is allowed. - Appeal No. E/1510/2010 - Order No. A/86878/16/SMB .....

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ash or from their Cenvat Credit account or otherwise for the period prior to 1.3.2008. 2. None appeared on behalf of the appellant despite of notice. 3. Shri Sanjay Hasija Ld. Supdt. (A.R.) appearing on behalf of the Revenue reiterates the findings o .....

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ng a output service, is not permissible. In this support, he placed reliance on the following judgments: (i) Alstom Projects India Ltd. Vs. Commissioner of C.Ex.Coimbatore 2008 (12) STR 23 (Tri. Chennai) (ii) Commissioner of Central Excise Raigad Vs. .....

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A service by utilizing their Cenvat Credit. I find that even though Explanation was omitted in Rule 2(p) of Cenvat Credit Rules, but the Rule 2 (r) remains unchanged which reads as under: (r) provider of taxable service include a person liable for pa .....

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ice tax, then he is entitled to pay the service tax either in cash or by utilizing the Cenvat Credit from Cenvat Credit account. This issue has been decided by the Hon ble Punjab and Haryana High Court in the case of Commissioner of Central Excise Ch .....

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Del.) wherein it was held that utilization of Cenvat Credit for payment of service tax by a manufacturing unit is permissible prior to 1.3.2008. In the present case, the period involved is October 2007 to February 2008, therefore the ratio of judgmen .....

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