2013 (9) TMI 393

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....we find that the adjudicating authority has denied CENVAT credit to the extent of Rs.1.19 crores to the appellant for the period from May 2006 to May 2010 and has imposed equal amount of penalty on them. The impugned demand arises from denial of CENVAT credit of service tax on certain amounts paid by the appellant to Bharat Petroleum Corporation Ltd. (BPCL for short) and Indian Oil Corporation Ltd....

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.... entitled to CENVAT credit inasmuch as the service rendered by BPCL, IOCL and their distributors is directly related to the business activity of the appellant, viz. manufacture of stoves. In this connection, they have relied on the Board's Circular No. 943/4/2011-CX dated 29/04/2011 (Sl. No. 5) and the learned counsel for the appellant has also referred to Final Order Nos. 25007 & 25008/2013 dated....