2014 (3) TMI 482

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.... the Respondent: Mr. A. K. Nigam, Additional Commissioner (AR) ORDER This application filed by the appellant seeks waiver and stay in respect of the adjudged dues including an amount of Rs. 1,45,389/- which represents the CENVAT credit denied to the appellant in respect of Insurance Auxiliary Service for the period from January 2006 to September 2010. On a perusal of the records, I find that....

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.... learned counsel for the appellant claims support from Commissioner vs. Stanzen Toyotetsu India (P) Ltd. [2011 (23) S.T.R. 444 (Kar.)] wherein 'Insurance Auxiliary Services' were held to have a nexus with the business activities of the assessee and, accordingly, held to be covered by the 'input service' and, consequently, the benefit of CENVAT credit was granted. The learned Additional Commissione....

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....rned Additional Commissioner (AR) claims support from two High Court decisions viz. Commissioner vs. Manigarh Cement [2010 (20) S.T.R. 456 (Bom.)] and Commissioner vs. Gujarat Heavy Chemicals Ltd. [2011 (22) S.T.R. 610 (Guj.)]. In the former case, no nexus was found between the business of the assessee and maintenance/repairs and civil constructions done in their residential colony. In the latter ....

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....ditional Commissioner (AR) means to say that the Hon'ble High Court's judgement offers no precedent to be followed. This argument needs to be rejected at the outset. The meaning of the conclusion recorded by the Hon'ble High Court is that, in the judgement of the Tribunal which was appealed against, the law was correctly applied on a question of law correctly settled. In the result, it has to be h....