2015 (12) TMI 221

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....entral Excise<br>Ashok Jindal, Member (J) For the Appellant : Shri Rupinder Singh, Adv For the Respondent : Shri R K Grover, DR ORDER Per Ashok Jindal The appellants are in appeals against the impugned order wherein input service credit has been denied to them. Consequently, demand on duty was confirmed against the appellant company along with interest and penalty imposed on both th....

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....3. Aggrieved from the said order, appellants are before me. 4. The Ld. Counsel for the appellant submits that in the Bill of Entry it is wrongly mentioned as 100% EOU. In fact, the goods have been imported by the DTA unit (appellant) who made the payment for the said goods of these capital goods were physically available in the premises of the DTA unit only. Merely wrong mentioning of the name ....

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.... to avail Cenvat Credit. 5. On the other hand, Ld. AR oppose the contention of the Ld. Counsel and submits that the services on which appellant has availed input service credit have no relation to the business of the appellant. Particularly for GTA services he submits that appellant has not produced any evidence to show that goods have been sold by them on FOR basis. Therefore, he supported the....

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....,79,415/- I find that services namely Business Chamber Association Services, Horticulture Services, After Sale Services (commission paid to the services), Outward Goods Transportation Agency Services are the services in the nature of the services availed by the appellant in the course of business of manufacturing. Therefore, appellant is entitled to avail Cenvat Credit on these services as held by....