2014 (12) TMI 363

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....appellants have come in appeal against the Order-in-Appeal No. 170(OPD)CE/JPR-II/2013 dated 30.10.2013. The Commissioner (Appeals) has rejected the appeal filed by the appellants and upheld the Order-in-Original No. 21/CE/JP-II/2012 dated 27.2.2012. The adjudicating authority has disallowed the inadmissible Cenvat credit of Rs. 42,28,588/- and Rs. 6930/- under Rule 14 of Cenvat Credit Rules, 203 r....

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....es used in the manufacture of such goods. It was noticed that they had taken Cenvat credit of service tax paid through their Cenvat credit account on inputs services, namely, Goods Transport Agency services and Business Auxiliary Services received by them under reverse charge mechanism, which appeared to be not permitted under the Cenvat Credit Rules. They had also taken credit on the basis of inv....

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....yment of service tax on Goods Transport Agency services and Rs. 3,95,569/- on Business Auxiliary Services, both under reverse charge mechanism. The adjudicating authority had disallowed the credit on the ground that under the Cenvat Credit Rules, it was not permitted to utilize Cenvat credit account for payment of service tax on Goods Transport Agency services and Business Auxiliary Services and i....

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....input services by treating them as output service was comprehensively examined in a later case by the division bench of the Hon'ble Tribunal in the case of ITC Vs. CCE Guntur [ 2011 (23) STR 41 (T)]. The Hon'ble Tribunal observed that with effect from 19.4.2006 when the explanation under Rule 2(p) of Cenvat Credit Rule was deleted only the services actually provided by an assessee could be treated....