2015 (6) TMI 305

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....rgeable to central excise duty. The period of dispute in this case is from October, 2011 to June, 2012 and July, 2012 to December, 2012. The appellant were availing of cenvat credit in respect of the Central Excise duty paid on inputs, input services and capital goods as per provisions for Cenvat Credit Rules, 2004. The dispute in this case is in respect of cenvat credit in respect of certain services. According to the department, the appellant were not eligible for cenvat credit in respect of consultancy services received from foreign service providers, business support service, various services distributed from head office under ISD invoices, repair and maintenance service, business auxiliary service, business promotion service, errection....

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.... view that these appeals can be taken up for final disposal as, prima-facie, the order passed by the Commissioner appears to be non-speaking order. Accordingly, the requirement of pre-deposit is waived and with the consent of both the sides the matters are heard for final disposal. 3. Shri B.L. Narasimhan, Advocate, the ld. Counsel for the appellant pleaded that though the cenvat credit totalling to Rs. 23.68 Crores has been denied in respect of total of 21 different input services including consultancy service received from foreign service providers, the Commissioner has discussed the denial of only the cenvat credit of Rs. 5,54,49,137/- in respect of consultancy service received from foreign service provider and he has not discussed at....

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....w cause notice is not correct. 4. Shri Pramod Kumar, the ld. JCDR agrees that the order passed by the Commissioner is a non-speaking order, as it does not discuss at all the appellant submission that the various services received by them would be covered by the definition of input service in view of the Board's circular No. 943/4/2011 dated 29.04.2011. 5. We have considered the submissions from both the sides and perused the records. The cenvat credit of Rs. 5,54,49,137/- was sought to be denied by the show cause notice in respect of consultancy services received from foreign service provider's on the ground that the appellant as the service recipient had paid service tax on these services under section 66 A of the Finance Act....