2016 (10) TMI 272

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.... Shri J. Nagori, a.R. (Addl. Commissioner) ORDER Heard both sides and perused the records. 2. This appeal is filed against OIA-VAD-EXCUS-002-APP-339-2013-14, dt.02.09.2013 and OIA-VDR-EXCUS-002-APP-333-2013-14, dt.26.08.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara-I 3. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of exci....

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.... the said order, the Appellant preferred an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal.   4. The learned Advocate for the Appellant submits that the issue is covered by the decision of this Tribunal in the case of CCE Mumbai-III Vs DIL Ltd - 2008 (9) STR 411 (Tri-Mum), CCE Aurangabad Vs M/s Laxmi Metal Pressing Works Pvt ....

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....DR has referred to clause (ix) of sub-rule (1) of Rule 3, which reads "the Service tax 'leviable' under Section 66 of the Finance Act". It is argued that Cenvat credit could be availed only in respect of Service tax leviable under Section 66 of the Finance Act. According to the DR, no Service tax was leviable on the subject service on account of exemption granted under the aforesaid Notification. ....