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Commissioner of Central Excise Versus M/s. Bharat Petroleum Corporation Ltd.

CENVAT credit - canteen facility to employees - input services as defined under Rule 2(l)(ii) of CENVAT Credit Rules (CCR), 2004 - manufacturer of petroleum products - Held that: - the issue is squarely covered in favour of the assessee by the judgme .....

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vices, which are used directly or indirectly in or in relation to the manufacture of final product, but also includes other services, which have direct nexus or which are integrally connected with the business of manufacturing the final product - pro .....

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assessee. - E/27541/2013-SM - Final Order No. 21210/2016 - Dated:- 17-11-2016 - SHRI S.S GARG, JUDICIAL MEMBER Mr. N. Jagadish, AR - For the Appellant/Revenue Mr. Sandeep Goapalakrishnan, Advocate - For the Respondent ORDER The present appeal has bee .....

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m products falling under Chapter Heading 27, 28, 29 of Central Excise Tariff Act, 1985. On verification of records of the assessee, it was observed that they have filed CENVAT credit of service tax amounting to ₹ 23,54,344/- attributable to the .....

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eligible CENVAT credit. The original authority vide Order-in-Original dated 31.1.2011 confirmed the demand along with interest as per Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11B of the Central Excise Act, 1944 and imposed a penalty .....

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ory obligation imposed under Section 46 of the Factories Act, 1948 and it has become a condition of service as far as employees are concerned. Further, the learned Commissioner (A) relying upon the decision of the Hon ble High Court of Karnataka in t .....

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nsel for the respondent and perused the records. 4. The learned AR submitted that the impugned order is not sustainable in law because no nexus has been established by the assessee between the impugned outdoor catering service and the manufacture of .....

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