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M/s. Neo Corp International Ltd. Versus C.C.E. Indore

2016 (11) TMI 1175 - CESTAT NEW DELHI

CENVAT credit - availment of credit of service tax paid on the construction services availed by M/s. Tech textile, 100% EOU, is not available to the assessee and as such, they are required to return the same back - Held that: - Though the construction services have been held to be a Cenvitable service but it is the construction of the manufacturer s own factory premises which would be Cenvitable for him and not the construction of another unit, which may be belonging to the same group of industr .....

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vailed related to their 100% EOU was not declared by the appellant and came in the knowledge of the department at the time of scrutiny of the ER-1 filed by them. The fact that ER-1 is required to be filed on quarterly basis and the said fact has come to the notice of the Revenue while scrutinizing ER-1 return, even the issuance of show cause notice in 2013 is not justified. - As the facts are not clear, I deem it fit to remand the matter to the original Adjudicating Authority for deciding th .....

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Shri Ashutosh Upadhyay, Advocate the Applicants Shri Dharam Singh, DR for the Respondent ORDER Per Archana Wadhwa The appellant is engaged in the manufacture of various products which are excisable and was availing the benefit of cenvat credit of duty paid on various capital goods as also input and input service. During the course of audit conducted in their factory it was noticed that they availed cenvat credit of service tax paid on services used for construction of building and civil structu .....

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Tech Textile subsequently was destroyed in fire. Subsequently appellant had claimed the damages from the insurance company inclusive of the tax. 3. Based upon the above, proceedings were initiated against the appellant by way of issuance of show cause notice dated 2.1.13 proposing to disallow the credit of ₹ 41,77,863 availed by them. The said show cause notice culminated into an order passed by the original adjudicating authority and upheld by the Commissioner (Appeals). Hence, the presen .....

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and stock etc. are belonging to the appellant. It is a part of the same company and only a separate name has been given to 100% EOU for the purpose of business accounts. Both the units are belonging to same limited company and have common registration under the registration of Companies Act, PAN under Income Tax, Import Export number got under Foreign Development Trade Act and as such they cannot be held to be different companies for the purpose of availment of cenvat credit. Inasmuch as the co .....

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ated the reasoning adopted by the authorities below for denial of credit. 6. After appreciating the submissions made from both the sides I find that the dispute relates to availment of Cenvat Credit of service tax paid on the construction services availed by Tech Textile a 100% EOU. The appellant s contention is that the said unit is also their own unit though in a different name. However, I find no merits in the above contention of the assessee. Though the construction services have been held t .....

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