2017 (1) TMI 835

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....er, (AR), for Appellant Shri S.C. Kamra, Advocate & Kartikeya Narain, Advocate for Respondent Per: Anil Choudhary The present appeal is filed by Revenue challenging Order-in-Appeal No. 382-CE/APPL/KNP/2010 dated 23/07/2010 passed by Commissioner of Customs Central Excise & (Appeals), Kanpur. 2. The issue in this appeal is whether M/S Gail India Ltd. are entitled to Cenvat credit on sec....

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....r input services with further proposal to appropriate the amount of Rs. 19,67,016/- already reversed under protest by the respondent-assessee on 29/12/2008 & 28/03/2009 and further penalty was also proposed. The Show Cause Notice was adjudicated on contest and the amount of Rs. 19,67,016/- was disallowed and demanded along with equal penalty and the same was also appropriated from the pre-deposit ....

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....es, 2004 also includes services which are used by manufacturer in relation to manufacture of dutiable goods. 4. Heard the parties and perused the grounds of appeal. 5. Having considered the rival contentions it is an admitted fact that the residential colony/ township is located at a remote place, where no municipal services are available. Further it is admitted fact that, it is an industria....