2013 (11) TMI 915

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....njay Jain, Authorized Representative (DR) ORDER Per. Rakesh Kumar :- The appellant are sugar mill manufacturing sugar and molasses, chargeable to Central Excise duty. They avail Cenvat credit of excise duty paid on inputs and capital goods and on service tax paid on services. The period of dispute in this case is from 2006-2007 to March 2010. During this period, the appellant availed Cenv....

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.... 3. Shri Sekhar Vyas, Advocate, the learned Counsel for the appellant, pleaded that the definition of input service during the period of dispute as given in Rule 2 (l) of the Cenvat Credit Rules, is specifically covered the activities of sales promotion and activities related to Business Auxiliary Service, that the Tribunal in a series of judgment - CCE, Ludhiana vs. Rightway Fabrics Pvt. Ltd. r....

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....pugned order pointed out to para 11.8 of the order, wherein the Commissioner (Appeals) has referred to judgment of Tribunal in the case of Chemplast Sanmar Ltd. vs. CCE, Salem reported in 2011 (250) E.L.T. 46 (Tri. - Chennai), wherein on this very issue a contrary view has been taken. He, therefore, pleaded that the appellant do not have prima facie case and hence this is not the case for uncondit....

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....s promotion and activities relating to business and, hence, would be covered by the definition of input service and would be eligible for Cenvat credit. Though, the Tribunal in the case of Chemplast Sanmar Ltd. vs. CCE, Salem (supra) referred in para 11.4 of the impugned order has taken a contrary view on going through this order, it is seen that the Tribunals conclusions are based on its finding....