2017 (1) TMI 1282

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....The present appeal is directed against the impugned order dated 31.07.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the appeal of the Department against the Order-in-Original and set aside the Order-in-Original and held that the respondents are not eligible for refund of Rs. 5,385/- (Rupees Five Thousand Three Hundred and Eighty Five only) for cenvat credit t....

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....the Assistant Commissioner. On Department's appeal before the Commissioner (Appeals), an amount of Rs. 5,385/- (Rupees Five Thousand Three Hundred and Eighty Five only) was rejected vide Order-in-Appeal dated 31.07.2014. Aggrieved by the said order, the appellant has filed the present appeal. 2. Heard both the parties and perused the records. 3. The learned counsel for the appellant submitte....

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....so submitted that the clearing charges/inward freight is specifically covered in the amended definition of 'input service' as contained in Rule 2(l) of the Cenvat Credit Rules and in support of his submission, he relied upon the following authorities: (i) Rashtriya Ispat Nigam Ltd. Vs. Commissioner of Central Excise, Visakhapatnam 2010 (26) STT 405 (Bang-CESTAT) (ii) Jeans Knit (P) Ltd. V. C....