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M/s Ultra Tech Cement Ltd Versus CCE, C& ST, Hyderabad

2016 (12) TMI 18 - CESTAT HYDERABAD

CENVAT credit - not registered at the time of availing credit - credit transferred to M/s. Samruddhi Cement Ltd on demerger and subsequent transfer thereof to appellant consequent to amalgamation - Held that: - in respect of disputed credit of ₹ 4,32,74,207/- being credit availed before registration of Grasim, the issue is fully settled in favour of the appellants vide the case law Well Known Polyesters Ltd., V/s CCE, Vapi [2011 (1) TMI 664 - CESTAT, AHMEDABAD]. - In respect of the re .....

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put services prior to 01.04.2011. - CENVAT credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/25216/2013 - FINAL ORDER No.A/30894/2016 - Dated:- 12-9-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) And Sh. Madhu Mohan Damodhar, Member (Technical) Sh. G. Prahlad, Advocate for the Appellant. Sh. P.S. Reddy, Authorised Representative for the Respondent. [Order per: Madhu Mohan Damodhar] Amount involved in the dispute is ₹ 5,13,26,882/-. Out of this an amount .....

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s settled and that availment of credit prior to registration cannot be denied if the assessee is eligible for the same. i) Well Known Polyesters Ltd., V/s CCE, Vapi [2011 (287) ELT 221 (Tri-Ahmd)] ii) Showa India V/s CCE, Faridabad [2012 (275) ELT 128 (Tri-Del)] iii) Broadcom India Research Pvt Ltd., V/s Commissioner S.T, Bangalore [2016 (42) STR 79 (Tri-Bang)] With respect to the remaining disputed credit amount of ₹ 80,52,675/- Ld. Counsel submits that this relates to credit availed on f .....

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incharge, delivery order fee etc. 3,99,492/- 4. Credit of service tax paid on civil construction work for AAC Plant 25,31,745/- 5. Credit of service tax paid on supply of structural steel and construction of pre-fabricated building 22,81,382/- Total 80,52,675/- 2. In respect of technical documentation Ld. Counsel submits that customs duty and CVD have been discharged on them as goods under Chapter 49 of Customs Tariff Act. With regard to credit on steel structurals, steel pipes etc., these items .....

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ion of input service at the material time. 3. On behalf of the department AR Sh. P.S. Reddy re-iterated the correctness of the impugned order. 4. Heard both sides. 5. We find that in respect of disputed credit of ₹ 4,32,74,207/- being credit availed before registration of Grasim, the issue is fully settled in favour of the appellants vide the case laws relied upon by counsel. In respect of the remaining amount of ₹ 80,52,675/- the issue of credit, on steel structural, etc., has alrea .....

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Tribunal in the case of M/s Vandana Global Ltd. The issue was already considered by the Tribunal in the above cited case of M/s India Cements Ltd., Vs CCE, Hyderabad in Final Order No. A-30513/2016 wherein the Tribunal held as under: 6. The major thrust by department is on the dictum laid by Larger Bench of Tribunal which held that Explanation 2 to Rule 2(k) of Cenvat Credit Rules, 2004, inserted vide Notification No.16/2009-CE(NT), dated 07-07-2009 is clarificatory in nature and has retrospect .....

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