2016 (9) TMI 47

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....the manufacturers of digital panel meters, energy meters etc. falling under Chapter Heading 902830, 903039 and 903289 of the CETA 1985. A show-cause notice dated 01.01.2009 was issued to the appellant demanding CENVAT credit irregularly availed by the appellant on various services. The appellant controverted the allegation in the show-cause notice mainly on the ground that the services on which credit has been availed are input services and are used by the appellant either directly or indirectly for their manufacturing activities. Thereafter the Addl commissioner vide order-in-original dated 31.03.2010 confirmed a majority of demand and also demanded interest under Rule 14 of CENVT Credit Rules 2004 and imposed a penalty of Rs. 2000/- under....

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....agent service Force Motors Ltd Vs CCE Pune [2009(13)STR 692(Tri-Mum)] CCE Vs Greaves Cotton Ltd [2010(20)STR 703(Tri-Che) Vidyut Metallics Pvt Ltd Vs CCE [2016(42)STR 321 (Tri-Mum)] Commr Vs Fine Care Biosystems [2009(16)STR 701(Tri)] Resil Chemicals Pvt Ltd Vs CCE [2016-TIOL-2019-CESTAT-Bang.] 3. House keeping pest control CCE Vs Millipore India Pvt Ltd [2012(26)STR 514(Kar) Balakrishna Industries Ltd Vs CCE [2010-TIOL-535-CESTAT-Mum] CCE Vs Deloitte Tax Services India Pvt Ltd 2008(11)STR 266(Tri-Bang)] 4. Cleaning office furniture and equipment ADC India communications Ltd Vs CCE [2012 (283)ELT 415(Tri-Bang)] L'oreal India Pvt Ltd Vs CCE [2011(22)STR 89 (Tri-Mum)] 5. Rent of office space Carrier Air conditioning & Refrig....

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....)] 14. Annual subscription Pam Pharma & Allied Machinery Co. Pvt Ltd Vs CCE Mumbai [2016(42)STR 757(Tri-Mum)] CCE Vs Zensar Technologies Ltd [2016(42) STR 570(Tri-Mum)] 15.  Service tax credit on freight charges non-commercial Piramal Glass Ltd Vs CCE [2012(286)ELT 414 (Tri-Ahmd)] CCE Vs Parle International Pvt Ltd [2012(28) STR 111 (Tri-Ahmd)] 16. Email server maintenance, computer maintenance Jeans Knit Pvt Ltd Vs CCE [2011(21)STR 460(Tri-Bang)]   The learned counsel further submitted that the various input services on which CENVAT credit has been denied has been allowed by various decisions of the Tribunal and the High Courts cited in the table. 4. On the other hand learned A.R. submitted that the ser....