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Gabriel India Ltd Versus Commissioner of Central Excise, Pune-III

2018 (2) TMI 887 - CESTAT MUMBAI

CENVAT credit - utilization of ‘security service’ for the hostel maintained at their factory at a remote location - penalty u/r 15(2) of CCR 2004 read with section 11AC of CEA 1944 - Held that: - reliance placed in the case of Reliance Industries Ltd .....

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nstructed township/residential colonies near factory premises and accommodated the employees working in such factories - CENVAT credit is maintainable - appeal allowed - decided in favor of appellant. - E/85069/2015 - A/91820/2017 - Dated:- 8-9-2017 .....

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credit availed between January 2008 and February 2012 of tax paid on utilization of security service for the hostel maintained at their factory at a remote location and with interest thereon besides penalty imposed under rule 15(2) of CENVAT Credit .....

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14 leading to this appeal. 2. The first appellate authority has relied upon a number of decisions of the Tribunal and of the Hon ble High Court of Bombay to deny the availment of credit. Among these are M/s EXL Service Com (I) Pvt Ltd v. Commissioner .....

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ized Representative relies upon the findings of the first appellate authority. Learned Counsel for appellant places reliance on the decision of the Tribunal in Reliance Industries Ltd v. Commissioner of Central Excise & Service Tax (LTU), Mumbai .....

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ntical to the present appeal, thus 8.2 The reliance placed by the learned D.R. in the case of Manikgarh Cement (supra) needs to be addressed by us as the lower authorities have also relied upon the very same judgment to hold against the appellant her .....

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may, we also find that in the narration of the facts as recorded by the Hon ble High Court there is nothing which indicates that the assessee s Counsel had urged an argument that the cost of setting up of residential township/colony and subsequent ma .....

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case, while the case in hand before us, the issue seems to be now squarely covered by the judgment of the Hon ble High Court of Bombay in the case of Coca Cola India Pvt. Ltd. We find strong force in the contentions raised by the learned Counsel tha .....

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