2015 (9) TMI 1464

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....peedometer, Oil Pumps falling under Chapter 90 of the Central Excise Tariff Act, 1985. The appellant avails cenvat credit on duties and tax, paid on inputs, input services and capital goods received in the factory for use in or in relation to manufacture of the said final product.  The appellant took cenvat credit on the basis of invoice issued by M/s. Adsorbtech Engineers Pvt. Ltd. (M/s. AEPL) for installation of the nitrogen gas plant in the factory premises of the appellant.  The invoices issued by M/s. AEPL describe the services as supply of tangible goods service. The classification of the service was disputed by the Jurisdictional Central Excise Authorities at the appellants end to contend that the activities provided by M/....

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....udgement of Hon'ble Supreme Court in the case of CCE vs. MDS Switchgear Ltd. reported in 2008 (229) ELT 485 (SC). 4.  Per contra, Shri G.R. Singh, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order and submits that denial of cenvat benefit by the authorities below are in conformity with the cenvat statute. 5.  Heard the ld. Counsels for both sides and perused the records. 6.  There is no dispute regarding the receipt of the input service in the factory of the appellant and its tax paid character.  Since the tax paid character of the service and its receipt is not in dispute, I am of the view that cenvat credit cannot be denied to the appellant in absence of any specific/ stipul....