2012 (11) TMI 300

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....appellant Shri.A.K.Prabhakar, Supdt. (AR), for respondent Per: P. R. Chandrasekharan 1. The appeal and stay application are directed against order-in-appeal No. YDB/30/Th-I/2012 dated 12/03/2012 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-I. 2. The appellant, M/s.Plus Paper Foodpac Ltd., Badlapur, Thane, are manufacturers of paper and paper products. They availe....

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....nexus with the manufacturing activity undertaken by the appellant and therefore, they are not eligible for the refund. Accordingly, the demand for Cenvat credit wrongly taken was confirmed along with interest thereon and an equivalent amount of penalty was imposed on the appellant. The appellant preferred an appeal before the lower appellate authority, who rejected their appeal. Hence, the appella....

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....sion of this Tribunal in their own case vide order No.A/112/12/SMB/C-IV dated 11/05/2012 wherein the issue was considered and it was held that the impugned services are eligible input services and the appellant are rightly entitled for Cenvat credit of the service tax paid thereon. Accordingly, the Ld. Counsel pleads for allowing their appeal. 4. The Ld. AR appearing for the revenue reiterates ....

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....o bar stipulated in the said notification that he cannot avail Cenvat credit and the availment of Cenvat credit will be entirely governed by the terms and conditions of the Cenvat credit rules. The fact that input or input services, on which duty/tax has been paid, have been received and used in the manufacture of excisable goods which have been exported is not in dispute. In the show cause notice....