2011 (7) TMI 373

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....ed facts of the case are that the assessee is engaged in the manufacture of excisable goods viz. motor vehicle parts falling under Chapter 87 of Central Excise Tariff Act, 1985. The assessee availed CENVAT credit of Service Tax paid on repairs and maintenance service of their wind mills situated at Waluj, Aurangabad. Proceedings were initiated against the assessee on the ground that they availed inadmissible CENVAT credit for the period from (i) 01/12/2006 to 01/01/2008, (ii) 01.04.2005 to 01.09.2006, (iii) Feb 2008 to March 2009 in their factory at Waluj, Aurangabad. A show-cause notice was issued for recovery of CENVAT credit along with interest and imposition of penalty under Rule 15 of Cenvat Credit Rules, 2004 read with section 11AC of....

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.... under CENVAT Credit Rules, 2004. As regards the allegation of suppression of facts, the learned Counsel submits that they have been filing their Excise returns, Service Tax returns in time and the records have been audited by Excise officers and are having knowledge of their all activities. Under such circumstances, the allegation of suppression of facts is not sustainable and the extended period also cannot be invoked. In support of their contention he placed reliance on the decision of the Hon'ble Bombay High Court in the case of CCE vs. Ultratech Cement Ltd. 2010(260)ELT 369(Bom.) 5. On the other hand, the learned JDR submitted that the service is not used in or in relation to the manufacture of final product. He further submitted th....

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....ctory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal;" From the above it follows that the said definition not only covers services which are used directly or indirectly in or in relation to manufacture of final products and also includes other services, which have direct nexus or which are integrally co....