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2020 (2) TMI 174

..... eal on the ground that sale of goods that had taken place from the immovable property taken on rent was situated away from the place of removal. Further appellant had acknowledged to have registered as an ISD. Therefore, availing total credit on renting services in the factory was not convincing as the rented premises were used for marketing and sale of goods manufactured in both the units of appellant’s factory. Also, appellant had replied to the query of the respondent department concerning its registration as ISD in which case, as an input service distributor, it had the discretion to distribute the inputs but the Commissioner (Appeals) had not believed its reply by observing that appellant was using the rented premises for sale of .....

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..... Credit on tax paid for renting of immovable property at Delhi and Mumbai Branch ofices. During the period March 2010 to March 2013 Cenvat Credit amounting to ₹ 33,21,270/- was held, in the EA 2000 audit, to be inadmissible. Appellant was put to show cause notice, was demanded such duty along-with interest and equivalent penalty and adjudication order confirm the same with 50% penalty u/s Rule 15(2) of CCR 2004 read with section 11 AC(1)(b) of the Central Excise Act with reduced penalty option by 25% u/s 11 AC(1)(c) in case payment of penalty was made within 30 days and reversal of ₹ 14,55,273/- of Cenvat Credit was also adjusted against total demand as well as appropriated. Appellant s unsuccessful attempt before the Commission .....

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..... utside the manufacturing factory unit is permissible. Therefore, he argued that the credits taken by the appellant were valid credit for which the order passed by the Commissioner (Appeals) is required to be set aside. 4. In response to such submissions, Learned Authorised Representative for respondent department Mr. Saikrishna Hatangadi submitted that activities undertaken in rented premises were beyond the place of removal of final products and being a company registered as ISD, appellant had availed of the credits in its factory at Plot no. 20, Satpur, Nasik alone for which credit was rightly denied by the Commissioner (Appeals). He further submitted that Managing Director of appellant company had accepted the lapse and promised to pay b .....

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..... ders, delivery of goods, repair and maintenance service as well as for marketing purpose are admissible credits for both pre and post amendment period covering the entire disputed period in the appeal. Moreover, appellant had replied to the query of the respondent department concerning its registration as ISD in which case, as an input service distributor, it had the discretion to distribute the inputs but the Commissioner (Appeals) had not believed its reply by observing that appellant was using the rented premises for sale of goods and marketing of products being manufactured in two units of Appellant and such issue of ISD registration was not agitated in the show cause notice. What is more important is that the Commissioner had accepted .....

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