2017 (6) TMI 942

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....gadish, AR For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 31.7.2014 passed by the Commissioner (A) whereby the Commissioner (A) rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellants are holders of Central Excise Registration and manufacturers of Fo....

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..... Therefore, it appeared that the services rendered at M/s. Eco Space Campus were not used directly or indirectly, in or in relation to the manufacture and clearance of final products by the appellants and hence they were not eligible for availment of credit. Hence, show-cause notice dated 20.2.2013 was issued for recovering the credit along with interest and penalty. After following the due proce....

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....on of the appellant and held that the appellants are not eligible for CENVAT credit of service tax. Aggrieved by the said order, the appellant has filed the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by ignoring the binding judicial precedent on....

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....intenance are the integral part of R & D service rendered, even where the R & D center is located away from the factory and for this submission, she relied upon the following decisions: • CCE Vs. Siemens Healthcare Diagnostics Ltd.: 2014 (36) STR 192 (Tri.-Ahmd.) • M/s. Punjab Communications Ltd. Vs. CCE: 2012 (278) ELT 676 (Tri.-Del.) • M/s. Sudarshan Chemic....