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Commissioner of Central Excise Service Tax Versus M/s Triveni Engineering & Industries Ltd.

2017 (10) TMI 499 - CESTAT ALLAHABAD

CENVAT credit - capital goods - Joint Sheet, S. S. Score, Steel Casting, Locktite, Gland Packing, Molyket BR, Ve-Belt, Took Kit Black, H. R. Plate, Aluminium Expansion, Plates, M. S. Plates, etc. - input service - services rendered by commission agent - Held that: - ld. Counsel has relied on various earlier decisions, CBEC Circular & case laws through which the inputs and capitals goods covered by the present proceedings have been accepted as admissible for availment of Cenvat credit - Service T .....

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3/2017 passed by Commissioner of Central Excise (Appeals-I), Meerut. 2. The brief facts of the case are that the respondents were issued with a Show Cause Notice dated 01/07/2014 wherein it was alleged that the respondents had availed Cenvat credit on inadmissible capital goods and on inadmissible input service. It was alleged that the respondents availed Cenvat credit amounting to ₹ 13,90,535/- of Service Tax paid on sales commission paid for sales of Sugar. Further, the respondents had a .....

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goods and therefore, Cenvat credit of Central Excise duty paid on the same was not admissible. The said issue was decided by Original Authority through Order-in-Original No. 37/ADC/Meerut/2015 dated 19/10/2015. The Original Authority allowed Cenvat credit of ₹ 2,97,882/- and further disallowed Cenvat credit of ₹ 17,95,370/- which included Cenvat credit of ₹ 13,90,535/- availed on input service of sales commission and Cenvat credit of ₹ 1,54,169/- availed on inputs such as .....

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Joint Sheet, S. S. Score, Steel Casting, Locktite, Gland Packing, Molyket BR, Ve-Belt, Took Kit Black, H. R. Plate, Aluminium Expansion, Plates, M. S. Plates, etc. are not covered by definition of capital goods. Further, the grounds of appeal also includes that the services rendered by commission agent are not input service. 4. Heard the ld. A. R. for Revenue, who has presented the grounds of appeal. 5. Heard the ld. Counsel for the respondent, who has submitted that in their own case, this Tri .....

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E/MRT-1/2006 dated 11.12.2006 Allowed in (a) U.G. SUGAR & INDUSTRIES LTD V. CCE MERUT II - 2009 245 ELT 515 (TRI) (b) KCP SUGAR & INDUS. LTD V. CCE GUNTUR - 2004 178 ELT 275 (TRI) (c) KESAR ENTERPRISES V. CCE MEERUT II - 2005 185 ELT 66 (TRI) 2. Steel wire rope - Used as part of crane for carrying goods /cane from one place to another Credit has been allowed for the previous period in Order in Original No.42/ADDL/2006 dated 30.11.2006 - Allowed in CCE V. CESTAT - 2014 309 ELT 71 (MAD) 3. .....

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