2017 (7) TMI 636

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....he Respondent: Ms. Kanu Verma Kumar, D.R. ORDER Per: S.K. Mohanty These appeals are directed against the impugned order dated 29.02.2012 passed by the Commissioner, Central Excise, Raipur. 2. Brief facts of the case are that M/s. Steel Authority of India Ltd. through its various manufacturing units, is interalia, engaged in the manufacture of iron and steel products. The units also ava....

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....returns, showing the distribution of cenvat credit to Bhilai Steel Plant. Further, it has also been alleged that the GTA services were utilized by the appellants for transportation of goods beyond the place of removal. Further, cenvat credit taken on rent-a-cab service has also been denied on the ground that the said service has no nexus with the manufacture of final products. The matter was adjud....

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....ard to rent-a-cab service, the ld. Advocate submits that such services availed by the appellant has the nexus with the ultimate manufacturing activity of the appellant. To support the above stand, the ld. Advocate has relied on the judgements of Hon'ble Karnataka High Court in the case of C.C.E., Bangalore -III vs. Stanzen Toyotetsu India (P) Ltd. - 2011 (23) S.T.R. 444 (Kar.) and also the decisio....

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....the branch sales office. Non-filing of the return in the proper format is a procedural lapse, for which the substantive right to distribute the credit and subsequent availment thereof by the manufacturing unit cannot be denied. With regard to rent-a-cab service, I find that the Hon'ble Karnataka High Court in the case of Stanzen Toyotetsu India (P) Ltd. (supra) held that such services availed for ....