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SKF India Ltd Versus Commissioner of Central Excise, Customs and Service Tax, Bangalore-I

2017 (8) TMI 460 - CESTAT BANGALORE

CENVAT credit - various input services - civil structure and architectural services - Held that: - I allow the appeal of the appellant and hold that the civil construction, pest control service, pandal and shamiana, garden maintenance, air travel service fall in the definition of input services - appeal allowed - decided in favor of appellant. - E/21566/2014-SM - 21014/2017 - Dated:- 6-3-2017 - Shri SS Garg, Judicial Member Mr. Archit Agarwal, CA - For the Appellant Mr. Parasivamurthy. N.K, AR - .....

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y the facts of the case are that the appellants are engaged in the manufacture and clearance of excisable goods viz., ball bearings and roller assembly falling under Chapter Sub-heading 84821011 and 84859000 respectively of the first Schedule to Central Excise Tariff Act, 1985 and are also availing benefit of CENVAT credit in terms of Rule 3 of CENVAT Credit Rules, 2004. During the course of verification of the records of the appellants by the Departmental audit, for the period from September 20 .....

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of definition or 'Input service' as defined under Rule 2(l)(ii) of CENVAT Credit Rules, 2004. Further, it also appeared that the availment of this ineligible credit was not brought to the notice of the Department and the same came to light only during audit. Hence, a show-cause notice was issued in this regard for recovery of the said irregular credit. The original authority after due process of law, confirmed the demand and ordered for recovery along with interest and also imposed equiv .....

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has been wrongly denied in respect of few input services on account of lack of nexus which is contrary to the binding judicial precedents on the same issue. He further submitted that the construction services are specifically mentioned in the definition of 'input service' as prevailing during the impugned period and therefore, the credit of service tax paid on such services is eligible. He further submitted that assessee is engaged in manufacturing and trading of ball and roller bearings .....

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ubmitted that the definition of input service pecifically covers any services which are used in relation to setting up, modernization, renovation, repairs of factory, premises of provider of output service. He also submitted that most of these services on which CENVAT Credit has been denied has been held to be input service by various decisions of the tribunal and the High Court. He has also given in the tabular form the nature of service and its nexus along with case laws, which is reproduced h .....

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