2013 (7) TMI 566

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.... Per Ms. Archana Wadhwa: After hearing both sides, I find that short question required to be decided in the present appeal is as to whether the appellant would be entitled to inputs service credit availed by him in respect of repair and maintenance of cooler and refrigerator which he has provided to dealers / distributors / retailers for sale of his final product i.e. aerated water. The deman....

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....roposing denial of credit of Rs.1,52,340/-. 2. The Revenue felt aggrieved with said order of the adjudicating authority and filed an appeal before Commissioner (Appeals). The appellate authority reversed the order of the original adjudicating authority and allowed the Revenues appeal by denying the Cenvat credit on the ground that repair and maintenance services obtained by the appellant for t....

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....nt to evade duty. 4. I find no merits in the above argument of the Appellate authority. If the same are accepted, it amounts to as if wherever alleged wrong availment, which may be bonafide, are detected by the audit party, suppression has to be alleged against the assessee in all these cases. In the present case, appellant was making entries of the credit availed by them in their statutory rec....