2017 (2) TMI 1063

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....e Per : Dr. D.M. Misra 2. This appeal is filed against OIA SRP 152 153 VAPI-2013-14 dt. 13.6.2013 passed by the Commissioner (Appeal), Central Excise, Customs and service Tax-VAPI. 3. The brief facts of the case are that the appellant's are engaged in the manufacture of HDPE, PP Bags falling under CH No 39 of CETA, 1985. A show Cause Notice was issued to them on 06.8.2012 for recovery of CENVAT....

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....he present appeal is filed by the aassessee-company. 4. Ld. Advocate Shri S.J. Vyas for the Appellant has submitted that all these services are now held to be 'input service' in the following judgments, viz. Insurance on plant and machinery service, Oudh Sugar Mills Ltd. Vs. CCE, Lucknow - 2012(282)ELT.541 (Tri.-Del.), Hindustan Zinc Ltd. Vs. CCE, Jaipur - 2015(37)STR.698 (Tri.-Del.); Vehicle Ins....

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....ndings of the Ld Commissioner (Appeals). The Ld. A.R, further pointed out that credit of Rs. 1987/- availed on services used in the residential premises not eligible to credit in view of the decision in the case of CCE & Customs Vs. Gujarat Heavy Chemicals Ltd. 2011 (22) STR 610 (Guj.) 5. I find that most of the services on which credit availed are held to be 'Input Service' as defined under Rule....