2016 (12) TMI 22

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.... Respondent, Sh. Yogesh Agarwal, AR Per: B. Ravinchandran: These two appeals are against the common impugned order dated 22.04.2013 of Commissioner of Central Excise, Jaipur. The issue relates to denial of cenvat credit of Rs. 81,90,178/- for the period November, 2004 to March, 2008 and Rs. 9,65,007/- for the period April, 2008 to September, 2008. The appellants are engaged in the manufacture of....

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....rity in his impugned order held that the appellants are not eligible for the credit and imposed equal amount of penalty also on the appellants. 2. We have heard both the sides and perused appeal records. 3. The dispute, as already stated relates to appellant's eligibility for credit of service tax on certain input services. The appellants availed service tax paid on insurance service availed....

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.... effect that these services are not mentioned by name in the definition of "input services" and hence not eligible for credit, is legally untenable. The attempt of the original authority to draw support from the decision of the Tribunal in Vandana Global Limited - 2010 (253) ELT 440 (Tri. LB) is totally misplaced. The original authority derivatively concluded that the exclusion later made in the i....