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M/s Eimco Elecon (India) Ltd. Versus Commissioner of C. Ex. & S. Tax, Vadodara-I

CENVAT credit - rent paid in maintenance of their guest house - input services - Held that: - providing of service at guest house cannot be considered to be an input service and eligible to CENVAT Credit in view of the judgment of Hon'ble Gujarat Hig .....

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penalty subject to fulfillment of the conditions laid down under Sec.11AC of CEA,1944. Thus, the Appellant are entitled to discharge 25% of the penalty imposed on them, subject to fulfillment of conditions laid down under Sec.11AC of CEA,1944 in view .....

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appeal allowed - matter on remand. - E/13266/2013 - A/11195/2016 - Dated:- 21-10-2016 - Dr. D.M. Misra, Member (Judicial) For Appellant: Shri R.C. Saxena, Advocate For Respondent: Shri A. Mishra, A.R. ORDER Heard both sides. 2. This appeal is filed .....

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CENVAT Credit of ₹ 3,80,070/- for the period December 2007 to March 2011 on the rent paid in maintenance of their guest house, which was alleged to be not an input service. Accordingly, a demand notice was issued to them for recovery of said c .....

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arned Advocate for the Appellant submits that the services rendered for maintenance of their guest house is eligible to CENVAT Credit being related to their business activity, hence satisfy the definition of input service as defined in Rule 2(l) of C .....

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unwarranted. 5. The learned Authorised Representative for the Revenue has submitted that Hon'ble Gujarat High Court in the case of CCE Vs Gujarat Heavy Chemicals - 2011 (22) STR 610 (Guj), has clearly held that the services provided in the resid .....

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