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M/s Omori India Pvt. Ltd. Versus C.C.E. & S.T. Vadodara

2017 (11) TMI 759 - CESTAT AHMEDABAD

CENVAT credit - input service - Man-power supply service - N/N. 30/2012-ST dated 20.06.2012 - Held that: - the appellant though required to pay 75% of the service tax liability, on receiving the man-power supply service from the service provider, however, initially the entire amount of service tax was paid by the service provider and later recovered from the appellant by indicating the same in the invoice - the amount which the service provider paid whether to be consider as a deposit or service .....

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utive ) For the Respondent : Shri S.K. Shukla, (A.R.) ORDER Per : Dr. D.M. Misra Heard both the sides. 2. This is an appeal filed against order-in-appeal No. VAD-EXCUS-001-APP-2015-16 passed by the Commissioner of Central Excise (Appeals)-I Vadodara. 3. Briefly stated facts of the case are that the appellant are engaged in the manufacture of excisable goods falling under Chapter 84 of the Central Excise Tariff Act, 1944. They had availed CENVAT credit of service tax paid by the service provider .....

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t(100%), therefore, the appellant are not eligible to avail credit of the service tax paid by the service provider, consequently, demand notice was issued for recovery of the credit with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. The appellant thereafter filed an appeal before Ld. Commissioner (Appeals) who inturn, rejected their appeal. Hence the present appeal. 4. Ld. Advocate for the appellant submits that they have availed credit of the service .....

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Ahmedabad III vs Nahar Granites Ltd. 2014 (305) ELT 9(Guj.) It is his contention that once the service tax was paid and the invoices issued indicating the payment of such service tax, the appellant are eligible to take credit of the service tax paid as the said services are used in or in relation to manufacture of finished goods. 4. He has vehemently argued that the service tax liability apportioned in the aforesaid Notification 30/2012-ST dated 20.06.2012 between the service provider and the s .....

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ould be admissible. Since in the present case, the entire amount of service tax paid has been indicated in the invoice, therefore, they are eligible to take credit of the service tax paid. 5. I find that the appellant though required to pay 75% of the service tax liability, on receiving the man-power supply service from the service provider, however, initially the entire amount of service tax was paid by the service provider and later recovered from the appellant by indicating the same in the in .....

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Tariff Act. Rule 4 of the Cenvat Credit Rules, 2004 lays down the conditions for allowing Cenvat credit. Sub-rule (1) thereof provides that Cenvat credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service. Proviso to sub-rule (1) puts certain limitations on such immediate availability of Cenvat credit. We are however, not concerned with the proviso. 8. In terms of Rules 3 and 4 of the Cen .....

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credit. It is a different thing that the supplier of the goods to the respondent paid excise duty on such product under mistaken belief. In law as declared by the Supreme Court in case of Collector of Central Excise, Patna v. Tata Iron and Steel Co. Ltd. (supra), no duty was payable on such product. Strictly speaking therefore, such amount deposited by the original manufacturer would not partake the character of excise duty. However, when the department did not dispute the classification of suc .....

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