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M/s Bajaj Hindusthan Limited Versus Commissioner of Central Excise, Meerut

2017 (9) TMI 1059 - CESTAT ALLAHABAD

CENVAT credit - input services - civil construction of work, construction of office buildings, godowns, draining system, residential complex etc - denial on account of nexus - Held that: - admissibility of Cenvat Credit of service tax paid on construction of compound wall, construction of rest rooms and construction of dormitory for staff are settled issues, therefore, in respect of said three issues covered by commercial or industrial construction service, credit is allowed. - Insofar as th .....

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er ( Technical ) Shri S.C. Kamra (Advocate) for Appellant Shri Rajeev Ranjan (Joint Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is directed against Order-in-Original No. 04/Commr./Mrt-I/2010 dated 26.02.2010 passed by Commissioner of Central Excise & Customs, Meerut-I. 2. The brief facts of the case are that the appellant was engaged in the manufacturing of sugar and molasses. The appellant was availing facility of Cenvat Credit. The appellant was issued with a sho .....

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y, 2008 to September, 2008 were not admissible to the appellant. Through the said show cause notice there was a proposal to recover the same. Appellant submitted their reply and additional reply through letters dated 12.03.2009 and 11.02.2010. The appellant segregated the credit under various input services such as erection commissioning and installation service, maintenance and repair service, commercial or industrial construction service, insurance auxiliary service, consulting engineers servi .....

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. The Original Authority held that the credit disallowed by him was on account of raising of boundary wall, construction of guest house and rest rooms in the factory, construction of dormitory for factory staff and engineers within the factory premises. He held that the said do not have any nexus with the manufacture of final products. In respect of service distributed by head office, he has held that services such as renting of immovable property, insurance of company vehicles, commission agent .....

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iti Pvt. Ltd. reported at 2010 (18) STR 734 (Tri-Mumbai) wherein it was held that construction of compound wall is necessary to run the factory and therefore, service tax paid on construction of compound wall was eligible for availment of Cenvat Credit. He has further submitted that the issue of Service Tax paid on construction of dormitory has been settled in the case of Bajaj Hindusthan Ltd. v/s Commissioner of Central Excise, Allahabad reported at 2016 (41) STR 503 (Tri.-Delhi) wherein it has .....

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construction of rest room, toilet and security room was admissible for availment of Cenvat Credit. He further submitted that the use of input services in respect of which ISD has distributed input Cenvat Credit to them are given at page 137 of Appeal paper book and submitted that the services on which credit was distributed through ISD were such as renting of immovable property, insurance of company vehicles, commission on sale of sugar, security agency service, services for handling of cargo, s .....

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