2015 (8) TMI 1186

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....e goods falling under Chapter 72, 84 and 87 of the First Schedule to the Central Excise Tariff Act, 1985. The appellants are registered with Central Excise department as well as with the Service Tax department under taxable category of "Goods Transport Agency Service". The factory of the appellant is situated at Khopoli, a small town with meagre transport facilities and other infrastructure. The distance between the factory and the nearest city is about 80-90 km. Further, the appellant have adopted concast technology in the manufacturing process which requires round the clock attention in the factory/plant. Hence, in order to carry out the process of manufacture round the clock in a smooth manner, the appellant needs manpower (labour). Howe....

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....s not invokable in the present case. He further submits that the impugned order is non-speaking order as the Commissioner (Appeal) has not given any finding on the decisions relied upon by the appellant. The learned Counsel further submits that the services received by the appellants are covered under the definition of input services. Rule 2(1) of Cenvat Credit Rules, 2004 provide that a manufacturer of final products shall be allowed to avail and utilize the CENVAT Credit of Service Tax paid on input services used directly or indirectly, in or in relation to the manufactur. Further, Rule 3(4) of the Cenvat Credit Rules provides that the credit of service tax paid on input services may be utilized for payment of excise duty on final product....