2018 (1) TMI 299

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..... dar, A.R. for the Respondent(s) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the input service credit has been denied to them for the period August 2010 to June 2015. 2. The brief facts of the case are that the show cause notice was issued to the appellant to deny Cenvat credit on the following issues:- (a) Wrong distribution and utilisation of Cenvat .....

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..... ort has been received by the head office for the other units but the units was not utilising the said service. Therefore, it was sought to be denied to the appellant but as per the Rule 7, there is no bar for distribution of credit for the period prior to 01.04.2012, hence, I hold that the Cenvat credit cannot be denied. For the further period, I find that the said issue has been examined by this .....

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..... iction imposed in rule 7(d)." Therefore, relying on the decision of Vishnu Chemicals Limited (supra), I hold that appellant is entitled to avail Cenvat credit. Therefore, on that account, the Cenvat credit of Rs. 26,80,974/- is allowed to the appellant. (b) Wrong availment of Cenvat credit of office situated in Mumbai - renting services. : Cenvat credit is sought to be denied to the appellant on .....

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..... it was sought to be denied to the appellant, post 01.04.2011 on the ground that after the amendment to Rule 2(l) of the Cenvat Credit Rules, 2004, for the Construction Services, the appellant is not entitled to avail Cenvat credit. I find that, in this case, it is a fact on record that these services are for repairs and maintenance of old factory building of the appellant and the inclusive part .....

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..... Accordingly, I hold that the appellant is entitled to avail Cenvat credit on the said service of Rs. 7,17,347/-. 4. In view of the above analysis, I hold that appellant has correctly availed the Cenvat credit on the services in question. Therefore, the impugned order deserves no merit and is set-aside. In result, the appeal is allowed. (Order dictated and pronounced in the court)
Case laws, .....

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