2014 (10) TMI 331

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.... Ms. Ranjana Jha, Joint CDR, for the Respondent. ORDER The appellant are manufacturers of paints and varnishes. They have factories at Panvel (Maharashtra), Naihati (West Bengal) and Sikandrabad (U.P.). Two of the appellant's factories in Panvel and Naihati have closed down and the company has become sick and gone to BIFR for finalizing rehabilitation package. In terms of the order of the BI....

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....361/- along with interest and imposed penalty of equal amount. On appeal to the Commissioner (Appeals), this order of the Assistant Commissioner was upheld vide order-in-appeal dated 31-12-2010 against which this appeal along with stay application has been filed. 2. Heard both sides. 3. Shri S.V. Arya, Advocate, ld. Counsel for the appellant pleaded that service of preparing Techno....

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....e Commissioner (Appeals) and pleaded that service received is not covered by the definition of input service as given in Rule 2(l) of the Cenvat Credit Rules, 2004. 5. I have considered the submissions from both sides and perused the records. The appellant had filed an application before BIFR and in term of BIFR's orders had got a study conducted by SBI Capital regarding techno-economic fe....