2017 (7) TMI 968

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....directed against the decision of the Commissioner (Appeals) dated 20.11.2012 vide which the learned Commissioner (Appeals) has denied CENVAT credit in regard to few services under Rule 5 of the CENVAT Credit Rules. 2. Briefly the facts of the present case are that the appellant is a 100% EOU engaged in the manufacture of export of processed gherkins which are packed in drums, jars and tins and ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submitted that the impugned order dated 20.11.2012 is not sustainable in law as the same has been passed without considering the submissions of the appellant as well as the decisions rendered by the Tribunal and also by the Hon'ble High Court. He further submitted that the services namely consultancy services, maintenance and repair services, labour contract services and clearing services falls in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Kirloskar Motor (P) Ltd Vs CCE (LTU), Bangalore [2011(24)STR 645 (Kar)] vi. ITC Ltd Vs CCE Hyderabad [2010(17)STR 146 (Tri-Bang)] vii. CCE Vs Stanzen Toyotetsu India Pvt Ltd [2011(23)STR 444 (Kar-HC)] viii. CCE Nasik Vs Cable Corporation of India Ltd [2008(12)STR 598 (Tri-Mum)] ix. Coca Cola India Pvt Ltd Vs CCE [2009(15)STR 657(Bom)] x. Circular No 120/01/2010-ST dated 19.1.2010 F.No 354/26....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....air and maintenances, security charges, staff training and transportation charges by relying upon the various case laws cited by the appellant as stated supra. Out of the various judgments, it is pertinent to mention the decision of division bench of Hon'ble Bombay High Court in the case of Coca Cola India Pvt Ltd Vs CCE cited supra wherein the Hon'ble High Court has held that activities in relati....