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Cargill India Private Ltd Versus Commissioner of Central Excise, Customs and Service Tax, Bangalore-I

2017 (11) TMI 827 - CESTAT BANGALORE

CENVAT credit - input services - input service distributor - Held that: - there is nothing wrong in distributing the credit through ISD invoices; simply on the ground that the services have been received at the R & D Centre instead of factory - the courier service and housekeeping service have also been held to be input service - appeal allowed - decided in favor of appellant. - E/25706/2013-SM, E/25708/2013-SM - 22765-22766/2017 - Dated:- 13-11-2017 - Shri S. S Garg, Judicial Member Ms. Sandhya .....

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iod pertaining to April 2011 to November 2011. These two appeals pertain to the period prior to April 2011. The details of both the appeals are given herein below: Appeal No. Period Amount involved Penalties Imposed E/25706/2013 December 2009 to August 2010 Rs.48,483/- Rs.10,000/- E/25708/2013 September 2010 to March 2011 Rs.73,409/- Rs.15,000/- 3. Briefly the facts of the present case are that the appellants are registered under Central Excise and engaged in the manufacture of Excisable goods v .....

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from 12/2009 to 08/2010, 09/2010 to 03/2011 and 04/2011 to 11/2011. It appeared that the appellants Head Office has taken centralized service tax registration for payment of service tax and also taken registration as Input Service Distributor (ISD) and passed on the service tax credit taken in respect of courier services rendered at M/s. Cargill Flavours Systems, Eco Space Campus to their Hoody Unit who availed credit based on ISD invoices for the services rendered at Eco Space Campus. In view o .....

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est and penalty. The adjudicating authority after observing the principles of natural justice in the Orders-in-Original has confirmed the demanded irregular CENVAT credit availed under Rule 14 of CCR read with Section 11A of the Act along with the interest under Section 11AA on the said amount and also imposed penalty under Rule 15(1) of the CCR. Aggrieved by the Order-in-Original, appellant filed three appeals before the Commissioner (A), which were dismissed by the Commissioner (A) vide the im .....

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ions including the decision rendered in appellant's own case. Cargill India Pvt. Ltd. Vs. CCE: Final Order No.20081/2014 dated 23.1.2014 in Appeal No.E/25707/2014. Cargill India Pvt. Ltd. Vs. CCE: Final Order No.21073/2015 dated 1.5.2015 in Appeal No.E/2704/2012. Sunbeam Generators Pvt. Ltd. Vs. CCE: 2016 (45) STR 424 (Tri.-Chennai) 5.1 She Further submitted that the courier service and housekeeping service are utilized in or in relation to the manufacture of final products and for this subm .....

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