2017 (9) TMI 922

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....actory was also disallowed on the ground that these services are exempted, therefore service tax paid on exempted service in not admissible as Cenvat credit. 2. Shri. P.V. Sadavarte, Ld. Counsel for the appellant submits that all the issues are covered by various judgments, some of them are as under: 01 2016 (42) STR 457 (Tri. - Mum) = Reliance Industries Ltd. Vs. CCE, Mumbai 02 2013 (32) STR 288(AP) = CCE, Hyderbad-III Vs. ITC Ltd. 03 2015 (38) STR157 (Tri. Mum) = TATA Management Training Centre Vs. CCE, Pune-III 04 2016 (41) STR 503 (Tri. Del) = Bajaj Hindustan Ltd. Vs. CCE, Allahabad 05 2012-TIOL-199-HC-AP-ST = CCE, Hyderbad-III Vs. ITC Ltd., Paper Boards & Specialty Papers Division Sarapaka, Khammam District 06 2016....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) STR 785 (Tri-Del) = Bank of Tokyo Mitsubishi UFJ Ltd. Vs. CCE, New Delhi 28 2015 (40) STR 284 (Tri. Mum) = Ultra Tech Cement Ltd. Vs. CCE, Nagpur 29 2016 (42) STR 632 (Guj) = CCE Vs. Saurashtra Cement Ltd. 3. Shri. N.N. Prabhudesai, Ld. Superintendent(A.R.) appearing on behalf of Revenue reiterates the findings of the impugned order. He submits that appellant did not properly explain use of the services therefore it cannot be said that services were used in or in relation to the manufacture of final product and in conformation to terms of definition given in Rule 2(l) of Cenvat Credit Rules, 2002. 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that on all the services whi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pur-I 2011 (22) STR 471 (Tri.- Mum) = Manigarh Cement Vs. CCE, Nagpur 2010 (19) STR 280 (Tri. - Del) = Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CCE, Meerut-II 2015 (39) STR 684 (Tri.- Bang) = India Vision Satellite Communications Ltd. Vs. CCE, Cochin 2011 (22) STR 289 (Tri. - Mum) = Ultratech Cement Ltd. Vs. CCE, Nagpur 2008 (229) ELT 485 (SC) = CCE Vs. MDS Switchgear Ltd. 2015 (317) ELT 705 (Tri.- Bang) = Neuland Laboratories Ltd. Vs. CCE, Hyderabad-I 2012 (25) STR 66 (Tri.- Chen) = Sterlite Industries (I) Ltd. Vs. CCE, Tirunelveli (C) Construction of Scrap Yard, Barbed Wire Fencing, Canteen Hall And Dining Hall Inside Factory Premises 2015 (39) STR 348 (Tr....