2017 (7) TMI 346

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h. Arun Kumar, Deputy Commissioner (AR) for the Respondent ORDER [ Order Per: M. V. Ravindran ] 1. This appeal is directed against Order-in-Appeal No. 96/2013 (H-II) S.Tax dated 29.07.2013. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is whether the appellant who is a manufacturer of excisable goods, is eligible to avail CENVA....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ions in show cause notice. It is undisputed that the appellant is a manufacturer of TMT Bars on which excise duty is paid by them. The services rendered by the service providers in the case of vehicle maintenance (cars), club corporate membership, vehicle insurance and vehicle insurance and servicing has been explained by the appellant before the lower authorities that these vehicles were used for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (ii) used by a provider of [output service] for providing an output service or (iii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal. It can be noticed that input service means any service used by manufacturer whether directly or indirectly, in or in relation to the man....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on various vehicles and the insurance thereof under clause B(A). Accordingly, the CENVAT credit availed of Rs. 7,711/- on the insurance for the vehicles after 01.04.2011 is also to be held as ineligible CENVAT credit and the appellant is directed to reverse the same along with interest. It was informed that the said amount was already reversed, hence appellant is required to discharge the amount ....