TaxTMI 
TaxTMI 
2014 (5) TMI 835
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....as been denied to the appellant mainly on the ground that the appellant has not been able to establish the nexus between the services availed and the manufacturing operations undertaken by them. Further, interest on the amount has been confirmed apart from imposing penalties on the appellant. Aggrieved of the same, the appellant is before us. 3. The learned Counsel for the appellant submits that various services on which the service tax credit has been denied and the amount denied are as given below. In respect of insurance coverage to dependent parents of the employees, the appellant has already reversed credit taken along with interest: No. Show Cause Notice Services in respect of which credit is denied Amounts Remarks 1. 19.02.20....
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..../aircraft related insurance 2368098.47 2,33,15,663.98 3. 02.05.2013 Comprehensive off shore package policy 332102.16 Standard fire and special perils insurance 25018 Survey Fees/Professional fees/Chartered Engineer 92.92 Comprehensive petrol pump policy 919 358132.08 3.1 The learned Counsel contends that all these services availed relate to their manufacturing operations and bulk of the demands pertain to the period prior to 01/07/2011. Without availing these services, business operations of the appellant could not be carried out at all. He further submits that all these expen....
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....ant. Therefore, there is no reason to deny Cenvat Credit of the duty/taxes paid on the various inputs/input services availed by the appellant for undertaking their business operations. The appellant has also furnished Cost Accountant's certificates certifying the above. For any reason, if the department does not want to place reliance on these certificates, under Section 14AA of the Central Excise Act, they can conduct special audit where the credit of duty availed of or utilised is not within the normal limits or such credit has been availed by reason of fraud, collusion or any willful mis-statement or suppression of facts. The department has not invoked these powers available to it. In these circumstances, we are of the view that the ....