2017 (7) TMI 968

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....R Per S.S GARG The present appeal is 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 wh....

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....h sides. The learned counsel for the appellant 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 c....

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....Vs CC Bangalore [2011(266)ELT 369(Tri-Bang)] v. Toyota 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....

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....labour charges, office maintenance charges, professional consultancy, repair 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 cite....