2017 (5) TMI 621

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....Sameer Chitkara, Authorised Representative ORDER Per Dr D.M. Misra, These appeals are filed against respective OIAs passed by the Commissioner, Central Excise (Appeals), since involve common issue are taken up together for disposal. 2. Briefly stated the facts of the case are that the appellant has availed Cenvat Credit of the Service Tax paid on the services viz.,  Banking and Ot....

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....vat Credit Rules, 2004. In support of his contention, the Ld Advocate referred to the decisions of the Tribunal in the case of Meghmani Dyes and Intermediates Ltd vs CCE, Ahmedabad  2013(32) STR 671 (Tri. Ahmd) and CCE, Surat II vs Vishal Malleables Ltd  2013(287) ELT. 234 (Tri. Ahmd) and CCE, Delhi-iii vs FlammMinda Automotive Ltd  2016(43) STR 549 (Tri. Delhi). It is his contentio....

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....ity and credit is admissible prior to 1.4.2011 and thereafter also being specifically included in the scope of 'Input Services'. In support, he has referred to the decision of the Hon'ble Allahabad High Court in the case of CCE vs HCL Technologies Ltd - 2015(37) STR 716 (All.-HC). 5. Per contra, Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). He submits t....

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....ation of Revenue in as much as on going through the specimen bills issued by the Bank and enclosed with the Appeal Paper Book, I find that invariably in all the bills Service Tax was paid on the Banking Commission charges in relation to foreign remittance and nowhere the charges in the said bills were collected relating to forward contract entered into between the appellant and the Bank. In these ....