Appeal allowed for cenvat credit on input services, previous decisions deemed services eligible. Order set aside.

The appeal against the order disallowing cenvat credit on input services was allowed by the Appellate Tribunal CESTAT CHANDIGARH. The Tribunal found that the disputed services had been considered as input services in previous decisions, making the disallowance unsustainable. The impugned order rejecting the cenvat credit was set aside, ruling in favor of the appellant.

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Issues:
The appeal against the order rejecting cenvat credit on input services under Rule 2(l) of Cenvat Credit Rules, 2004.

Facts:
The appellant, engaged in manufacturing valves and cocks, availed cenvat credit on various input services totaling Rs. 57,597/- for the period January to March 2011. The Superintendent disallowed the credit, ordered recovery with interest, and imposed a penalty under Rule 15 of the Cenvat Credit Rules, 2004. The Commissioner (Appeals) upheld this decision, leading to the present appeal.

Analysis:
The main issue in the case was whether the cenvat credit on the input services was admissible as per Rule 2(l) of the Cenvat Credit Rules, 2004. The appellant argued that previous decisions favored them on similar services. The Tribunal had ruled in favor of cenvat credit for services like Courier Services, Exhibition Services, Insurance Services, Internet Services, and Website Designing in various cases cited by the appellant.

Decision:
After reviewing the arguments and the cited decisions, the Member (Judicial) concluded that all the disputed services had been considered as input services in previous Tribunal decisions. Therefore, the impugned order disallowing the cenvat credit was deemed unsustainable in law. Consequently, the impugned order was set aside, and the appeal was allowed.

Separate Judgment:
This judgment was delivered by MR. S. S. GARG, MEMBER (JUDICIAL) of the Appellate Tribunal CESTAT CHANDIGARH.

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