2016 (2) TMI 720

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....or denial of cenvat credit of Rs. 3,51,13,135/-. After due process, the impugned order was issued. Ld. Commissioner disallowed an amount of Rs. 85,60,625/- out of the above said amount and imposed a penalty of Rs. 7,50,000/-. Aggrieved by this order the appellant is before us. 2. Ld. Counsel for the appellant, Shri Vipul Aggarwal, submitted that the disallowed credits are attributable to insurance service, R & D services, consultancy services received by them for fly ash storage projects and various input services distributed by input service distributor. He submitted that 'input service' can be divided into two parts. The first part covers services used by a manufacturer in or in relation to the manufacture of final products, an....

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....ese credit mainly on the ground that these services are not used in or in relation to the manufacturing activities or clearance of final products. Here, we have observed that the original authority himself elsewhere in the impugned held that the place of removal in the appellant's case would include a depot and services of transportation of goods up to such depot is eligible for credit. As such a contrary view regarding these services being not connected to clearances of goods up to place of removal cannot be taken. We find from the nature of services narrated above that they have either directly or indirectly connected to the manufacturing, clearance or business of the appellant. 7. The emphasis on place of service by the lower auth....