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Hema Engineering Industries Ltd. Versus CST, Delhi

2017 (10) TMI 511 - CESTAT NEW DELHI

Rectification of mistake - The applicant submits that it did not claim the benefit of exemption provided in the N/N. 8/2005 dated 01/03/2005 and the job work activities for M/s Hero Motocop Ltd were done in terms of N/N. 214/86 CE - Held that: - Sinc .....

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he Tribunal to discuss the issue regarding eligibility of the benefit of N/N. 214/86-CE dated 25/03/1986 - the ratio adopted for 214/86-CE in respect of Central Excise Duty exemption cannot be applied to N/N. 8/2005-ST to determine the applicability .....

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- Mr. S.K, Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Present Shri Sanjeev Malhotra, CA for the appellant Present Shri Sanjay Jain, DR for the respondent ORDER Per: S.K. Mohanty 1. The applicant has filed this miscellaneo .....

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05 and the job work activities for M/s Hero Motocop Ltd were done in terms of Notification No.214/86 CE. However, the Tribunal has observed that the appellant is engaged in undertaking the job work activity and claimed the benefit of Notification No. .....

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les, 2004. 3. Heard both sides and examined the case records. 4. On perusal of the impugned order, we find that the Ld. Adjudicating Authority has dealt with the issue with regard to the eligibility of Notification No.8/2005-ST dated 01/03/2005 and t .....

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ition, I find that all taxable services which are exempted from whole of the Service tax whether conditionally or unconditionally are covered under the definition of the exempted services provided under Rule 2(e) of Cenvat credit Rules, 2004 therefor .....

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e assessee are not relevant to the provisions of clause (c) of sub rule (3) of Rule 6 of the CENVAT Credit Rifles, 2004. The assessee has wrongly utilized credit of service tax of ₹ 49,27,118/- cess of ₹ 98.540/-and SHEC of ₹ 48,900 .....

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