2016 (3) TMI 780

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.... Ms. Indira Sisupal, AC (AR) ORDER The appellant filed this appeal against the Order-in-Appeal No.143/2013 (M-III) dated 14.11.2013 passed by the Commissioner of Central Excise (Appeals), Chennai. The appellant M/s. Lap Ross Engineering Ltd., Pulivalam, Banavarm, Vellore District are the manufacturer of Aluminium Castings falling under Chapter 76 of the First Schedule to the Central Excise T....

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....s cannot be denied if its cost is included in the cost of production, on the ground that the same was availed outside the factory premises. He further submits that they have file this appeal against the denial of Cenvat Credit on input services of Rs. 9,279/- along with interest and penalty pertaining to BAS availed from abroad. Considering the recurring effect, he submits that they are availing t....

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....st and rightly imposed penalty for contravention of Rules. 4. After hearing both the sides, I find that the appellant is a manufacturer of Aluminium Castings and availed the services of M/s. Wuxi Sumisho Hi-Tech Logistics Company Limited to store the goods and deliver it to their customer's place. The original authority denied the service tax credit in respect of the transaction. The Commission....

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....asks the appellant to send the goods to them for onward supply to the ultimate buyers. Even after the goods are supplied to the buyers, M/s. Wuxi Sumisho Hi-Tech Logistics Company Limited does the maintenance job of the products sent by the appellant. Both the parties entered in to a contract and the warehouse of the commission agent viz., M/s. Wuxi Sumisho Hi-Tech Logistics Company Limited, China....