2013 (8) TMI 256

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inance Act, 1994 and is also registered for payment of service tax under reverse charge under Section 66 A of the Act in respect of the services - "Consulting Engineers", "Scientific Consultancy Service" and "Business Auxiliary Service". The petitioner also has manufacturing facilities at different locations in India like Gajraula, Uttar Pradesh, Nanjugad, Karnataka and Roorkee. 3. During the course of Audit, it was revealed that the assessee had wrongly taken and distributed cenvet credit earned on input services actually received and consumed in its two units at Noida which are engaged in providing scientific and consultancy service to its other units engaged in manufacturing dutiable and excisable goods located at Nanjugad and Roorkee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....were manufacturing units producing dutiable and excisable goods. 5. In Deepak Fertilizers and Petrochemicals Corporation Ltd. v. C.C.E., Belapur, an identical issue as in the present case was considered by the Bombay High Court. The appellant was a manufacturer of excisable goods and had installed storage tanks for storing ammonia at its premises situated at JNPT. The appellant claimed eligibility for cenvat credit of service tax paid on input services used for ammonia storage tanks installed in JNPT on the ground that the input/raw material stored there is intended for manufacture of final products at its factory at Taloja. The appellant had availed cenvat credit in respect of services as consulting engineer, technical inspection and ce....