2017 (1) TMI 1357

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....ellants are engaged in manufacture of petro chemicals. Issue relates to disputed eligibility of certain input services availed by appellant during 01-07-2010 to 31-01-2012 amounting to Rs. 9,61,450/-.  Original authority while allowing credit, on certain services, however, disallowed credits amounting to Rs. 8,41,140/- along with interest and penalty of Rs. 50,000/- under Rule 15 (1) of the C....

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....enance service was availed of. Relied Tribunal's Final Order No.40460/16 dt. 16.3.16 in the case of TAFE Ltd. Vs CCE Chennai-III [in Appeal No.ST/40331/2015]. * Maintenance and Repair service - same related to periodical maintenance of capital equipment of plant and machinery and storage of tanks. * Man Power Supply service, they had availed the services of either skilled or semi-skilled f....

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.... relates to the period prior to as well as after the amendment to Rule 2 (l) ibid, w.e.f. 01.04.2011. Ld. Counsel affirms that most of these services were availed prior to 1.4.2011.  In any case, after going through the facts of the case and circumstances of the case, and considering the type and nature of industry of the appellant, I find that all the disputed services are either required as....