2016 (5) TMI 1001

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....i L. Paneerselvam, AC (AR) ORDER M/s India Cements Ltd. hereinafter referred to as the appellants are manufacturers of cements and are availing Cenvat credit on capital goods, inputs and input services. Appellants were issued with Show cause notice dt.20.8.2014 denying the credit availed in respect of Telephone/mobile phone, courier services for the period involving August 2013 to March 2014....

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....(Appeal No.E/40276-40277/2015) came up before this Bench, and the Bench vide Final Order No.40682 to 40683/2016 dt. 2.5.2016 allowed the appeal on merits and set aside the penalty. 5. After hearing both sides, and on perusal of records, I find that the issue regarding availment of credit in respect of telephone/mobile phone, courier service as well as construction and repair service pertaining ....

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....cturing activity. With regard to the credit availed on telephone/mobile, it was submitted that all these connections were taken inside the appellant's factory premises and the invoices are raised in the appellant's name only. In support of the same, sample invoices were also submitted. Further, with regard to the credit availed on construction and repair service of the appellant's staf....

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....xclusion clause. 4. Heard both sides. 5. Short issue to be decided in the present appeal is as to whether the appellants are eligible for the credit availed in respect of Telephone/mobile phone and courier services and construction and repair services (pertaining to the staff quarters). 6. With regard to the credit availed in respect of Telephone/mobile phone and courier....