2016 (1) TMI 518

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....- 4-9-2015<br>Appeal Nos. E/871 , 1064, 1067, 1116 /2011-DB, E/338-339, 382- 383/2012, E/11436-11437/2013 - Order Nos. A/11551-11560/2015<br>Central Excise<br>P K Das, Member (J ) And P M Saleem, Member (T) For the Appellants : Shri S J Vyas , Shri V B Joshi, Shri D K Trivedi & Shri Rahul Gajera, Advs For the Respondent : Shri Alok Srivastava, AR ORDER Per P K Das Common issue is in....

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....ioner of Central Excise and Customs, Aurangabad Vs. Endurance Technology Pvt. Ltd - 2015-TIOL-1378-HC-MUM-ST(Tri). Further, the present appeals were referred to the larger bench by the Divisional bench to decide the issue whether the assessee is eligible to avail Cenvat Credit of an amount paid as Service Tax by a Service provider in respect of installation and erection, maintenance or any other s....

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....cal issue. The Tribunal held that the services availed for erection/commissioning, maintenance or repair and insurance of the Fly Ash extraction plants installed by the appellants at the Thermal Power Plant, these services have to be treated as the services used for the manufacture of cement by the appellant and would be eligible for Cenvat Credit. In the present case, there is no dispute that the....

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....ission founded on the provisions of the Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953. In Suganthi Suresh Kumar V. Jagdeeshan (2002) 2 Supreme Court Cases 420, the Supreme Court held that the High Court cannot question the correctness of the decision of the Supreme Court even though the point raised before the High Court was not considered by the Supreme Court. In Director of Sett....