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2016 (12) TMI 223 - CESTAT NEW DELHI

2016 (12) TMI 223 - CESTAT NEW DELHI - TMI - Denial of CENVAT credit - there are some input services which have been used for trading activity - Held that: - it appears that during the personal hearing held before the lower authority i.e. Commissioner, the appellant took the plea that they had taken cenvat credit only in respect of input service(s) which were used in the manufacturing of goods. However, this submission has not been supported by any evidence either before the lower authority i.e. .....

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d Mr. Ashok K. Arya, Technical Member Shri R.K. Verma, Advocate for the appellant Shri Yogesh Agrawal, A.R. for the Revenue ORDER Per Ashok K. Arya 1. The appellant M/s Roca Bathroom Products Pvt. Ltd. are manufacturer of bathroom fittings. During the period of dispute from March 2008 to August 2009 they took cenvat credit of ₹ 78,93,729/- on the basis of the invoices issued by their head office at Chennai as input service distributors, in respect of the services of advertisement and publi .....

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anufacturing activity and for trading activity separately, show cause notices were issued for denying the entire cenvat credit. The Commissioner, Central Excise, Jaipur vide Orders-in-Original dated 10.1.2012 and 9.10.2012, confirmed the entire cenvat credit demand along with interest. 1.2 The appellant M/s Roca Bathroom Products Pvt. Ltd. is in appeal against the above Orders-in-Original passed by the Commissioner before this Tribunal. They have been represented by Shri R.K. Verma, ld. Counsel .....

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redit cannot be denied to the appellant. iii) There is no provision under Rule 3 or 4 of Cenvat Credit Rules to deny cenvat credit distributed by the ISD to the manufacturing unit even if distribution is found to be wrong. 3. Ld. A.R. for Revenue reiterates the findings given in the impugned orders. 4. After careful examination of the case and submissions of both sides, it appears that cenvat credit for the input defined in Rule 2(k) and for the input service defined in Rule 2(l) of Cenvat Credi .....

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les are very clear and unless such inputs/ services fulfill the definitional criteria of input or input service, the invoices issued by the ISD (Input Service Distributor) cannot legally distribute the credit of service tax paid on the said services. 4.1 The impugned order points out that the appellant has taken cenvat credit of input services pertaining to the traded/stored goods which is not admissible. In other words, if the cenvat credit claimed is attributable to trading activity, the same .....

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