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M/s International Tobacco Co. Limited Versus Commissioner of Central Excise & Customs, Ghaziabad

2017 (12) TMI 320 - CESTAT ALLAHABAD

CENVAT credit - input service - repair, renovation and modernization of machinery - repair and renovation of factory building and repairing of outside godown - carry bags which were used for export of Cigarettes - also some invoices could not be located - Held that: - Cenvat credit of Service Tax ₹ 2,27,102/- paid on input service utilized for repair, renovation and modernization of machinery is allowed - Cenvat credit of Central Excise duty paid on carry bags which were used for export of .....

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SM] - A/71299/2017-SM[BR] - Dated:- 25-10-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Anshul Jain (Deputy Manager) AR, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.GZB/EXCUS/000/APP/948/16-17 dated 27/12/2016 passed by Commissioner of Customs & Central Excise (Appeals-II), Noida. 2. The brief facts of the case are that the appellants were engaged in the manuf .....

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02/- was related to Cenvat credit of input services used for repair, renovation and modernization of machinery, ₹ 53,234/- was related to Cenvat credit of input services used for repair and renovation of factory building and repairing of outside godown, ₹ 1,30,595/- was related to the invoices which could not be located and the same was reversed on 07/03/2013 before issue of the said Show Cause Notice dated 07/05/2014 & ₹ 4,068/- was related to Cenvat credit availed on carr .....

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Cenvat credit of input services used for repair, renovation and modernization of machinery and the same is covered by inclusive definition of input service and therefore the same is admissible. (ii) ₹ 53,234/- was related to Cenvat credit of input services used for repair and renovation of factory building and repairing of outside godown. Reliance placed upon TRU Circular No.128/10/2010-ST dated 24/08/2010 by ld. Commissioner (Appeals) was not tenable because the said circular has clarifi .....

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