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2016 (11) TMI 1333 - CESTAT CHANDIGARH

2016 (11) TMI 1333 - CESTAT CHANDIGARH - TMI - CENVAT credit - input service - Construction Service - Held that: - it has been disputed by the Revenue that the construction services have been availed by the appellant outside the factory or within the factory is to be verified from the Registration Certificate issued to the appellant. Therefore, the matter needs examination at the end of the adjudicating authority. In that view, in the issue of availment of cenvat credit on construction service i .....

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he address is the proper address of the service provider mentioned in the invoices the same is to be examined by the adjudicating authority. After verification, if it is found correct, the appellant is entitled for cenvat credit. - Facilitation Charges Services - Held that: - The contention of the appellant is that these charges have been paid by them .for negotiation of purchase of power. If the said service is with regard to the negotiation of purchase power, the appellant is entitled to a .....

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documents of purchase or sale of the goods which needs verification at the end of the adjudicating authority, therefore, the adjudicating authority is directed to verify whether the said services have been availed on and after 01.04.2011 and to ascertain the fact that the appellant has availed courier service having nexus with the purchase and sale of the goods. In that case, the appellant is entitled to avail cenvat credit. Admittedly, for the period prior to 01.04.2011, the appellant is entitl .....

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ed and the service tax has been paid by the appellant, therefore, the appellant is entitled to avail the cenvat credit on the said invoices to the tune of ₹ 1,44,190/-. - Appeal allowed by way of remand. - E/52389/2015-(SM) - Final Order No. 61294/2016 - Dated:- 31-8-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. R.C. Choudhary, Advocate- for the appellant Sh. Harvinder Singh, AR - for the respondent ORDER Heard the parties and considered the submission. 2. By way of impugned order, ce .....

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ve been availed for renovation of their factory building and the same is within the factory, therefore, they are entitled for cenvat credit for the credit of ₹ 3090/- the bills not available, therefore, the same has been reversed. 5. As it has been disputed by the Revenue that the construction services have been availed by the appellant outside the factory or within the factory is to be verified from the Registration Certificate issued to the appellant. Therefore, the matter needs examinat .....

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/- was sought t be denied as address of the service provider was not mentioned op the invoices. Later on, the appellant has provided that the address of the service provider. In that circumstance, the adjudication order has to verify whether the address is the proper address of the service provider mentioned in the invoices the same is to be examined by the adjudicating authority. After verification, if it is found correct, the appellant is entitled for cenvat credit. C. Facilitation Charaes Ser .....

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prior to 01.04.2011. This fact is to be verified whether all the services pertains to prior to 01.04.2011 or not? If the services pertains to the period prior to 01.04.2011, the appellant is entitled to avail cenvat credit as per the decision of the Hon'ble High Court of Bombay in the case of Ultratech Cement Pvt. Ltd. reported in 2010 (260) ELT 269 (Bom.). The verification is required for availment of cenvat credit. E. Courier Service: 9. The Contention of the appellant is that courier serv .....

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