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M/s. Bill Forge Pvt. Ltd. Versus Commissioner of Central Excise LTU, Bangalore.

2017 (9) TMI 630 - CESTAT BANGALORE

CENVAT credit - service tax paid on certain services received in the registered office of the company that are common to more than one manufacturing unit on the ground of non-distribution of the said credit to different units under the provisions of Rule 7 of CENVAT Credit Rules, 2004 by not obtaining ISD registration - Held that: - the issue in the present case is covered by the decisions of the Tribunal in the case of Doshion Ltd. vs. CCE, Ahmedabad [2012 (10) TMI 952 - CESTAT AHMEDABAD], wher .....

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Appeal allowed - decided in favor of appellant. - ST/1297/2011 - Final Order No. 21988 / 2017 - Dated:- 8-9-2017 - Shri S. S. Garg, Judicial Member Shri M.A. Narayana, Advocate For the Appellant Mr. Pakshirajan, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 11.2.2011 passed by Commissioner exercising his power of revisionary jurisdiction whereby the Commissioner has set aside the Order-in-Original and disallowed the CENVAT credit amo .....

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s (CCR), 2004. During the course of audit of Bommasandra Unit of the appellant, it was observed that they had availed credit of service tax paid on certain services like professional charges paid towards issue of equity shares of the company, consultancy for investments, certification charges and secretarial consultancy which were in relation to the company as a whole and were not exclusively to their Bommasandra Plant. It was observed that appellant had not registered as an Input Service Distri .....

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inance Act, 1994 and set aside the Order-in-Original. 3. Heard both the parties and perused the records. 4. The issue involved in the present appeal is denial of credit of service tax paid on certain services received in the registered office of the company that are common to more than one manufacturing unit on the ground of non-distribution of the said credit to different units under the provisions of Rule 7 of CENVAT Credit Rules, 2004 by not obtaining ISD registration. 5. The learned counsel .....

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T Credit Rules, 2004, as it existed during the relevant period, when the same was utilizable in the factory attached to such registered office and the said office was covered under the registration certificate? (ii) Whether such non-distribution would entail the denial of such credit under the provisions of Rule 14 of CCR, 2004 as credit wrongly taken or utilized? (iii) Whether the learned Commissioner was right in exercising the revisionary powers vested in him under the provisions of Section 8 .....

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Excise Act, 1944 and not any provisions of Finance Act, 1994. He also submitted that the show-cause notice under Section 84 of the Finance Act, 1994 does not invoke any of the relevant provisions of the Finance Act, 1994. The provisions of Rules 11AB or 11AC of Central Excise Act, 1994 cannot be made applicable to any proceedings under the provisions of Finance Act, 1994. Therefore, according to the learned counsel, the order passed in exercise of revisionary jurisdiction is vitiated by lack of .....

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