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M/s. Intellegroup Asia Pvt. Ltd. Versus The Commissioner of C, CE & ST, Hyderabad-IV

CENVAT credit - Enterprise Resource Planning Software system based services - denial on the ground that the credit availed prior to taking registration and the services do not qualify as input services - Held that: - the CENVAT Credit Rules does not .....

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refund - the credit availed prior to taking registration is admissible. - Credit on meal coupons denied stating these are welfare measures - Held that: - The Tribunal as well as various High Courts have held that credit availed on outdoor caterin .....

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vor of assessee. - ST/519/2009 - A/31219/2016 - Dated:- 22-11-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri. Shikha Sharma, Advocate for the Appellant. Shri. Arun Kumar, Deputy Commissioner (AR) for the Respondent. ORDER The appellants are e .....

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edit on these input services from March 2006 onwards. A Show Cause Notice was issued proposing to deny the credit availed on these services on two grounds. Firstly, that the credit availed prior to taking registration in May, 2006 is not admissible. .....

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eal coupons given to the employees. The appellant is thus before the Tribunal. 2. On behalf of the appellant, the Ld. Counsel Ms. Shikha Sharma submitted that the appellant had availed the credit prior to taking of registration and that the CENVAT Cr .....

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mployees. She argued that the department having accepted the service tax on the meal coupons ought not to have denied credit of the same. 3. Against this the Ld. AR, Shri. Arun Kumar reiterated the findings in the impugned order. He submitted that th .....

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for appellant the CENVAT Credit Rules does not mandate taking registration for availing credit. The issue was discussed in the case of M/s. M Portal India wireless Solutions Pvt. Ltd., Vs. CST, Bangalore, [2012 (27) STR 134 (Kar.)]. The said view was .....

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