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M/s Maini Precision Products Pvt Ltd. Versus Commissioner of Central Excise (Appeals) , Bangalore

2018 (2) TMI 775 - CESTAT BANGALORE

CENVAT credit - storage and warehousing services abroad, rendered to the appellant for storing the finished goods abroad - whether the appellant herein is eligible to avail CENVAT credit of service tax paid on warehousing services performed outside the country (post export services)? - Held that: - the goods are already exported from India and on landing abroad they are stored in the warehouses situated in such countries where the goods are despatched. It is an unacceptable proposition that the .....

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t. - E/22797, 23855/2014-SM - Final Order No. 21892-21893/2017 - Dated:- 29-8-2017 - SHRI M.V.RAVINDRAN, JUDICIAL MEMBER For The Appellant : Ms. Neethu & Ms Apoorva Advocates For The Respondent : Mr. J. Harish, A.R. ORDER Per: M.V.RAVINDRAN These two appeals are directed against order-in-appeal No. 555/2014 dated 29.09.2014. Heard both sides and perused the records. 2. The issue that arises for consideration in these appeals is whether the appellant herein is eligible to avail CENVAT credit .....

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firmed the demands raised with interest and also imposed penalties. Aggrieved by such an order, an appeal was preferred to the 1st Appellate Authority on merits. The 1st Appellate Authority also did not agree with the contentions raised and upheld the demands confirmed with interest and also penalties. 3. Learned counsel appearing for the appellant took me through the case records. It is her submission that CENVAT credit has been availed by the appellant on the warehousing services as the goods .....

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ral to the manufacturing activity of the appellant. Hence it is an input service used directly or indirectly in or in relation to the manufacture of final products. She would then read the definition of input services as it stood prior to 2011, submitting that any input service which is used in the activities relating to business, CENVAT credit is available and post 01.04.2011 it is her submission that it is inclusive to the business activities of the appellant. She would submit that the decisio .....

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he findings of the lower authorities. 5. On consideration of the submissions made by both sides, I find that the issue is regarding the eligibility to avail CENVAT credit of service tax paid on the storage and warehousing services abroad, rendered to the appellant for storing the finished goods abroad. 6. On a specific query from the Bench as to who discharged the service tax liability on such services, it was informed that the invoice for rendering such services were issued by local warehousing .....

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