2018 (5) TMI 1560

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....horised Representative Per : Dr D.M. Misra, This appeal js filed against OIA-AHM-EXCUS-003-APP-255-16-17 27/02/2017 passed by the Commissioner (Appeal), Central Excise, Customs and Service Tax-AHMEDABAD-I 2. Briefly stated the facts of the case area that the appellant had availed Cenvat Credit on various services input viz., Manpower Supply Service, Legal Service, Professional Service, Tr....

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....ted inputs. They imported goods but stock transferred it to their other units. It is their contention that since the goods were imported against advance license therefore, no cenvat Credit was availed on the imports by the appellant hence, the same was not reversed at the time of transferring the imported goods such' to their other units, Therefore, the transfer of non-cenvatable imported inpu....

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....sed for repair and maintenance work of plant and machinery is admissible to credit even after amendment to the definition of 'input services' with effect from 1.4.2011. In support, she has referred to the order of this Tribunal in the case of Ion Exchange India Ltd vs CCE&ST, Surat, vide Final Order No A/13513/2017 dtd 8.11.2017. 4. Ld AR for the Revenue reiterated the findings of the Ld Co....

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....ear that the imported materials had been transferred from one unit to another unit even though these documents are referred to as inter-sale and invoice numbers allotted showing the value of the product/ but the transactions between the two units cannot be considered as sale and purchase, but stock transfer of the goods, Therefore, confirmation of the demand in this regard is unsustainable and con....