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Oerlikon Balzers Coating India Pvt Ltd. Versus Commissioner of Central Excise Pune – II

2017 (5) TMI 889 - CESTAT MUMBAI

CENVAT credit - Intellectual Property Rights Service - Information Technology Software Service - reverse charge mechanism - it is alleged that the appellant should have distributed the service tax credit to the various units situated across the count .....

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to various other units on pro-rata basis CENVAT credit was available to the other units also and it is also not in dispute that during the period the other units were also discharging service tax liability in cash also. Therefore, the entire exercis .....

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And Shri C J Mathew, Member (Technical) Shri Bharat Raichandani, Advocate for the appellant Shri D Nagvenkar, Addl. Commissioner (AR) for the respondent ORDER Per: M V Ravindran This appeal is directed against Order-in-Original No: PUN-EXCUS-002-PR.C .....

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CENVAT credit of the service tax paid under reverse charge mechanism during the period October 2009 to March 2014 in respect of Intellectual Property Rights Service and Information Technology Software Service . It is the case of the appellant before .....

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also their case that they have discharged the service tax liability under reverse charge mechanism of Intellectual Property Rights Service and Information Technology Software Service and availed CENVAT credit as these amounts are paid by them by them .....

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redit to the various units situated across the country and should not have availed CENVAT credit only at Pune. 4. We find that the impugned order is unsustainable for more than one reason. Firstly, we find that Pune unit is also rendering the dutiabl .....

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