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M/s Aegis Ltd. Versus Commissioner of Customs, Central Excise & Service Tax, Hyderabad

2018 (2) TMI 941 - CESTAT HYDERABAD

CENVAT credit - modernization, renovation or repairs of premises - Held that: - there is no dispute as to the services were availed by the appellant, in respect of modernization, renovation or repairs of premises - The First Appellate Authority has also recorded that these services are covered under inclusive part of the definition. If these services are undisputedly, used for modernization, renovation or repair of premises the question of denying the CENVAT credit of the service tax paid on the .....

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rected against Order-in-Appeal No. 41/2014 (H-IV) S. Tax dated 18.02.2014. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding availment of CENVAT credit and also demand of short payment of service tax. 4. It is seen from the records, as correctly pointed by the Learned Counsel the demand of short payment of service tax is for the period of April 2011 to March 2012. It is the findings as recorded by both the lower authorities that appe .....

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e lower authorities; the audit of the record were under taken on 21.08.2012 to 24.08.2012 & 27.08.2012. The question of audit party noticing the short payment does not arise, the said arguments were not accepted by the lower authorities. On specific question from the Bench, Learned Counsel brings to my notice revised returns and the audit reports. 5. On perusal of records, I do find strong force in the submissions made by the Learned Counsel that the short payment of service tax is made good .....

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are appropriate in the given circumstances. To that extent appeal merits acceptance. 5.1 Another issue is of demand of CENVAT credit availed of ₹ 30,58,160/-, it is the case of the assessee that demand is of CENVAT credit of payment of service tax on Architect Services, Works Contract Services and Commercial or Industrial Construction Services; these services were excluded from availment of CENVAT credit in the definition of input services in terms of Rule 2(l) of CENVAT Credit Rules, 200 .....

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