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M/s. Akzonoble India Ltd Versus Commissioner of Central Excise & Customs, Belapur

2017 (11) TMI 1169 - CESTAT MUMBAI

CENVAT credit - GTA service - whether the appellant is entitle for Cenvat credit on input service distributor's invoice issued by their regional office in respect of GTA service? - Held that: - amended Rule 7 w.e.f. 17-3-2012 vide N/N. 18/12-CE(N.T.) dated 17-3-2012 which is effective from 1-4-2012 as per clause (d) the credit of service tax attributable to service used in more than unit shall be distributed on pro rata basis on the basis of the turnover of the concerned unit to the sum total of .....

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R.) for the Respondent ORDER The issue involved is whether the appellant is entitle for Cenvat credit on input service distributor's invoice issued by their regional office in respect of GTA service. The case of the department is that the regional office and depot are availing service of GTA in respect of goods manufactured and cleared from different units therefore it is not co-relating with the appellant. Accordingly, credit was wrongly availed. 2. Shri. Rejesh Ostwal, Ld. Counsel for the .....

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ecision of this Tribunal in case of M/s. Akzo Nobel India Ltd Vs. CCE Belapur[A/89619/17/SMB dated8-9-2017 wherein the matter for the period after 17-3-2012 was remanded to examine the matter after considering the relevant evidence in the shape of Chartered Accountant Certificate or other documents provided by the appellants. 3. On the other hand, Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consid .....

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inst a document referred to in rule 9 does not exceed the amount of service tax paid thereon; or (b) Credit of service tax attributable to service use in a unit exclusively engaged in manufacture of exempted goods or providing of exempted services shall not be distributed; As per the above provision the only two conditions required to be fulfilled that the credit distributed should not exceed amount of service tax paid on the input service invoice and second- credit of service tax attributed to .....

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ble. This issue has been dealt in detail in case of ECOF industries Ltd Vs. CCE[2010(17)STR 515(T)] which is affirmed by the Hon ble Karnataka High Court reported as [2013(29)STR 515(T)], therefore following the ratio of the said judgments and applying unamended Rule 7, I set aside the demand of Cenvat credit for the period up to 31-3-2012. After amendment Rule 7 on 17-3-2013 the amended Rule 7 is reproduced below: 7. Manner of distribution of credit by input service distributor. The input servi .....

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