2016 (3) TMI 1181

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....r. Vaibhav Bhatnagar (DR) for the Respondent ORDER These appeals are directed against the impugned order dated 12.07.2012 passed by the Commissioner (Appeals) Customs, Central Excise and Service Tax, Indore. 2. Brief facts of the case are that the appellant is engaged in the manufacture of MS Ingot falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellant avails cenvat cred....

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....t credit of service tax paid on is not available to the appellant. The adjudged demand confirmed against the appellant by the Department was upheld in the impugned order, against which the present appeal has been preferred by the appellant. 2. Ms. Priyanka Goel, the Ld. Advocate appearing for the appellant submits that the Disputed services provided by the service provider relates to the goods pr....

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....nd further submits that the disputed services are not the input service for the appellant and since those services have not been received by the appellant, taking of cenvat credit is outside the scope and purview of sub rule (1) of Rule 3 of the Cenvat Credit Rules, 2004. 4. I have heard the Ld. Counsel for both the sides and perused the records. 5. The appellant had entered into the agreement w....

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....d by Nathani Industrial Pvt. Ltd to the appellant, taking of cenvat credit on the strength of disputed invoices issued by the supplier is not in conformity with the cenvat statute. Thus, I do not find any infirmity in the impugned order passed by the Ld. Commissioner (Appeals) so far as denying the cenvat benefit to the appellant. 6. However, I find that taking of cenvat credit of service tax pai....