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M/s Multi-Flex Lami-Print Ltd. Versus CCE, Raigad

2018 (1) TMI 461 - CESTAT MUMBAI

CENVAT credit - input services - rent a cab service - mobile telephone service - telephone service used in residence and guesthouse - pest control of factory and office - Held that: - there is no allegation in the show-cause notice, nor any findings in the orders of the court below that the services in question have been utilised for any particular employee. The exclusion clause under Rule 2(l) of CCR, 2004 introduced w.e.f. 01/04/2011 is not applicable in their case - appeal allowed. - E/86257/ .....

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e notice. 2. The appellant is engaged in manufacture of excisable goods. Vide show-cause notice dated 05/12/2011, it appeared to revenue that the aforementioned services availed by the assessee do not fall under the category of input services as defined under Rule 2(l) of CENVAT Credit Rules, 2004 read with Section 4(3)(c) of Central Excise Act, 1944 in as much as the said services are provided outside the factory premises and are not used by the appellant-assessee directly or indirectly, in or .....

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vide the impugned order was pleased to reject the appeal relying on the ruling of the Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. vs. CCE - 2009 (240) ELT 641 (S.C.) and also Vikarm Ispat Vs. CCE, Raigad - 209 (16) STR 195 (Tri.-Mumbai). 4. Being aggrieved the appellant is before this Tribunal on the ground that the services have been received in or in relation to the business of the appellant and as such they are entitled to the CENVAT credit. So far as rent a cab service is con .....

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ost all the services involved in the present appeal have been held to be allowable as input services. The learned Counsel for the appellant points out that the case of the revenue, at best is that part of the service and/or period in dispute falls after 01/04/2011, when exclusion clause was introduced in Rule 2(l) of CENVAT Credit Rules, 2004. On this issue learned Counsel states that there is no allegation in the show-cause notice that the services have been provided to a particular employee. A .....

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e Court held that the word include in the statute definition is generally used to enlarge the meaning of the preceding words and it is by way of extension and not with restriction. She further relied on the ruling of a division of this Tribunal in Reliance Industries Ltd. Vs. CCE & ST - 2016-TIOL-2392-CESTAT-MUM, wherein also the issue was with regard to various input services in view of the exclusion of certain services in Rule 2(l) of CENVAT Credit Rules, 2004 by the amendment w.e.f. 01/04 .....

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