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The Principal Commissioner of Central Excise, Mumbai - I Versus Metro Shoes Pvt. Ltd.

2018 (2) TMI 822 - BOMBAY HIGH COURT

CENVAT credit - input/input services - Rule 3 of CCR 2004 - whether the assessee has taken input service tax credit in respect of services which are utilised beyond the place of removal and the assessee has taken credit in respect of service utilised in respect of traded goods either partially or fully? - Held that: - there was a clear debate and issue and the argument of the Revenue was that that order does not deal with all the issues leave alone conclude them. There was no concession tha .....

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w. - Central Excise Appeal No. 76 of 2016 - Dated:- 5-2-2018 - S. C. DHARMADHIKARI & SMT. BHARATI HARISH DANGRE, JJ. Mr. M. Dwivedi with Ms Shalaka Gujar for Appellant. Mr. Vipin Kumar Jain with Mr. P. K.Shetty and Mr. Ramnath Prabhu for Respondent. P. C. : 1] This appeal of the Revenue challenges the order of the Customs, Excise & Service Appellate Tribunal, West Zonal Bench at Mumbai (CESTAT for short) in Appeal No. E/1172/2008. That appeal challenges the order of the Commissioner of C .....

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respect of services which are utilised beyond the place of removal and the assessee has taken credit in respect of service utilised in respect of traded goods either partially or fully. In other words, whether the assessee has taken credit in respect of service utilised for not manufacture of goods but goods which were traded. 4] The demand of ₹ 47,12,362/- was upheld in the order-in-original together with penalty and interest of equal amount. That order was appealed by the assessee and t .....

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the Tribunal. 6] It raised several contentions and which have been noted from paragraphs 3 to 5.2 of the order under appeal. 7] The appeal itself is disposed of with the following observations and findings : "7. I observe the issue herein is squarely covered by earlier order of the Tribunal in assessee's own case 2008 (10) STR 382 dated 08.10.2008, relating to the same issue. I further find that the Ld. Commissioner (Appeals) have allowed the appeal of assessee in terms of the ruling of .....

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al. That order was upheld by this Court in Central Excise Appeal No. 68 of 2009. Therefore, the Tribunal followed its earlier order in the case of this very assessee and rendered in identical facts and circumstances. Therefore, there is no error of law apparent on the face of the record or perversity in the findings of the Tribunal. There are no substantial questions of law and hence the appeal be dismissed. 10] With the assistance of both Advocates, we have perused the relevant orders and parti .....

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