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M/s Kanoria Chemicals & Industries Ltd. Versus CCE, ST&C, Visakhapatnam-II

CENVAT credit - civil works for the construction of the factory premises - pest control services - Held that: - as regards pest control services there cannot be any dispute as to availment of the CENVAT credit as the appellant is a manufacturer of organic chemicals and needs pest control in order adhere to Good Manufacturing Practices - there is no hesitation to hold that CENVAT credit availed of the service tax paid by the service provider of pest control services is eligible as credit. - A .....

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on the works contracts for setting up the factory the appellant till 01.03.2011 is eligible to avail the CENVAT credit - the CENVAT credit availed of the service tax paid on services rendered for construction of a factory post 01.04.2011 is to be held as not eligible. To that extent, the appellant is required to reverse CENVAT credit along with interest. - Penalty - Held that: - since major portion of the CENVAT credit is held to be eligible visiting the appellant with penalty for the small .....

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dated 23.04.2016. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding liability to avail CENVAT credit of service tax paid during the period January 2010 to February 2012 under the category of civil works for the construction of the factory premises and for the period March 2012 to August 2012 for the pest control services. 4. After hearing both sides substantially on the issue, I find that as regards pest control services there cannot be any dispute as .....

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e factory from where the appellant is planning or was proposing to manufacture and clear the goods on payment of appropriate duty. I find that the provisions of Rule of the CENVAT Credit Rules, 2004 upto 01.03.2011 clearly states as under: input service" means any service (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final pro .....

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