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M/s Hetero Labs Limited Unit I Versus Commissioner of Central Excise, Customs and Service Tax, Hyderabad

2018 (2) TMI 914 - CESTAT HYDERABAD

CENVAT credit - input services which are related to civil work (brick work) or painting work of new construction - Held that: - the Adjudicating authority has recorded that this amount is regarding service tax paid on the services rendered on the Civil construction work or works contract service and painting work of new construction. He has recorded a clear finding that these services are excluded from eligibility to availed CENVAT credit under the inclusive clause of Rule 2(l) of the CENVAT Cre .....

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Mr. M. V. Ravindran., Member ( Judicial ) Shri Y. Sreenivasa Reddy, Advocate for the Appellant Shri P. S. Reddy, Assistant Commissioner (AR) for the Respondent ORDER [ Order Per: M. V. Ravindran ] This appeal is directed against Order-in-Original No. HYD-EXCUS-001-COM-049-16-17 dated 27.10.2016. 2. Relevant facts that arises for consideration after filtering out of unnecessary details are appellants herein during the period March 2012 to January 2016 availed CENVAT credit on various inputs and i .....

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ocess of law, accepted the contentions raised by the appellant in regard of eligibility to availed CENVAT credit to the tune of ₹ 3,47,37,255/- and dropped the allegations made in the show cause notice. However, confirmed the denial of CENVAT credit of ₹ 20,78,259/- with interest and appropriated amount of ₹ 10,36,801/- paid by them and also imposed equal amount of penalty and extended the benefit of penalty 25% if the amount is paid within 30 days of the receipt of the order. .....

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dit, at the same time they contesting this amount on limitation. It is his submission on limitation the Adjudicating Authority has not given any findings which indicates that the contentions raised by the appellants were accepted. He would submit during the period in question, they were filing monthly returns regularly the audit units conducted audit regularly no points were raised by the audit party. It is his submission the case in the favour of appellant. 4. As regards the demand of further .....

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NVAT credit of ₹ 10,36,801/- is not contested both these were not excluded by them the eligibility to avail credit in Rule 2(l) of CENVAT Credit Rules, 2004. As regards the contention raised in the invoices being available with the appellant for an amount of ₹ 10,41,458/- it is his submission that appellant had not produced the documents before the lower authorities hence the amounts were correctly confirmed. 6. On careful consideration of submissions made by both sides, my findings .....

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