2013 (7) TMI 676

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....ailed by the respondent-assessee are in-eligible and hence show cause notice issued to them for denying such CENVAT Credit. 3. After following the due process of law, the adjudicating authority confirmed the demand along with interest and also imposed penalty. On an appeal, the first appellate authority has set aside the Order-in-Original and allowed the appeal, by relying upon various decisions of this Tribunal, more specifically in the case of H.E.G. Limited 2010 (18) STR 56 (Tri-Del.) and Final Order No. A/236/WZB/AHD/ 2012, dt.23.02.2012 in the case of Agni Plast Ltd. 4. After hearing both sides for some time on the issue, I find that that Revenues appeal is directed mainly on the ground that definition of input service as inclined i....

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....he contentions raised by ld. Counsel that the issue seems be covered by the decision of Division Bench of this Tribunal in the case of JSW Steels Ltd. For better appreciation, I may reproduce the said judgment. The appellant is in appeal against the impugned order confirming duty demand of Rs. 99,10,460/and equivalent amount of penalty. 2.?The facts of the case are that, during the course of scrutiny of the records, it was observed that the CENVAT credit in respect of Service Tax paid on services namely clearing charges, commission on export sales, material handling charges, terminal handling charges, Bank Commission charges and Aviation charges have been availed by the appellant as input service. The above services do not qualify as inpu....

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....chem 2008 (12) S.T.R. 593 (T) = 2008 (232) E.L.T. 804 (T) 3. Hyundai Motors 2008 (10) S.T.R. 263 (T) 4. Kuntal Granites 2007 (215) E.L.T. 515 (T) 5. Cadila Healthcare Ltd. 2010 (17) S.T.R. 134 (T) 6. Nilkamal Crates & Bins 2010 (19) S.T.R. 431 (T) 7. Ambika Overseas 2010 (20) S.T.R. 514 (T) = 2010 (278) E.L.T. 524 (T) 8. Ambika Forgings 2010 (20) S.T.R. 662 (T) = 2010 (259) E.L.T. 593 (T) 9. Tata Steel 2011 (21) S.T.R. 444 (T) 10. Ultratech Cement 2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 369 (Bom.) 11. Macro Polymers Ltd. 2010 (19) S.T.R. 679 (T) 12. AIA Engineering Ltd. 2010 (20) S.T.R. 512 (T) 13. Aditya Birla Nuvo Ltd. 2009 (14) S.T.R. 304 (T) = 2012 (277) E.L.T. 188 (T) 14. Rohit Surfactants Ltd. 2009 (15) S.T.R. 169 ....