2017 (1) TMI 1358

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....Shri S. Nagalingam, AC (AR) For the Respondent ORDER All the three appeals are arising out of a common impugned order and hence they are taken up together for disposal. 2.  Issue in dispute relates to denial of cenvat credit of Rs. 6,38,783/- (period August 2011 to June 2012) Rs. 5,29,768 (July 2012 to May 2013) and Rs. 4,40,454/- (June 2013 to May 2014). These credits were sought to....

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....r own case, while holding that appellant is entitled to input service tax credit subject to verification of cenvatable invoices, the matter was remanded back to the adjudicating authority by Tribunal's Final Order No.41078/2016 dt. 24.6.2016. He also submitted that there is no requirement that input services are required to be used by the manufacturer in within the factory of manufacture.  Ld....

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.... through the records.  I find that the identical matter has already been remanded to original authority in the final order referred to above. It is a fact that SCN does not cover the issue of ineligibility on account of non-registration of ISD but only for the reason that services are ineligible by virtue of Rule 2 (l) (ii) read with Rule 3 of the Rules.  However, following the decision ....

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....ded the matter for verification of invoices which stood in the name of appellant's another unit for the purpose of availment of credit. I also find that this Tribunal in the case of Greaves Cotton Ltd. Vs CCE vide Final Order No.40474-40476/2014 dt. 8.8.2014 allowed the appeal of the assessee, after taking into consideration the ruling of the Hon'ble Karnataka High Court in the case of  CCE B....