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

CENVAT credit - commercial construction service for Director’s bungalow and maintenance of guest house - input services - Held that: - I find that providing of service at guest house and repairing service of Director’s bunglow cannot be considered to .....

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15(2) of CCR,2004 both the authorities below had not allowed the option to discharge 25% of the 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 i .....

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ngly remanded to the Adjudicating Authority to ascertain the eligibility to pay 25% penalty as per judgments in the case of Harish Silk Mills - appeal allowed - decided partly in favor of appellant-assessee. - E/13267/2013 - A/11196/2016 - Dated:- 21 .....

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ner (Appeals), C.Ex. & S.Tax, Vadodara. 3. Briefly stated the facts of the case are that the Appellant are engaged in the manufacture of excisable goods and had availed CENVAT Credit of ₹ 2,59,865/- for the period November 2006 to September .....

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otice was issued to them for recovery of said credit and proposal for imposition peanlty. On adjudication, the demand was confirmed with equal amount of penalty imposed under Rule 15(2) of CCR,2004. On appeal, the learned Commissioner (Appeals) rejec .....

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ng related to their business activity, hence satisfy the definition of input service as defined in Rule 2(l) of CENVAT Credit Rules 2004. Further, he submits that the eligibility of CENVAT Credit on aforesaid service was in dispute during the relevan .....

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CCE Vs Gujarat Heavy Chemicals - 2011 (22) STR 610 (Guj), has clearly held that the services provided in the residential quarters of manufacturer are ineligible to CENVAT Credit. 6. I find that providing of service at guest house and repairing servic .....

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