2017 (10) TMI 740

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...., AC (AR) ORDER Per: Archana Wadhwa The appellants are engaged in the manufacture of steel furnitures and are availing the Cenvat credit facility on the inputs, input services and capital goods used in the manufacture of finished goods. 2. The appellants were issued with the show-cause notices no.14/2009, dated 27.01.2009 and 05/2005, dated 24.03.2009, alleging that they are not eligib....

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....aled against before Commissioner (Appeals), who upheld the same. Hence, the present appeal. 4. The Tribunal in the same assessee's case reported as - 2017 (48) S.T.R. 88, (Tri. -Chennai) has dealt with the issue of Cenvat credit of service tax paid on Commissioning and Installation Services, Air Travel Services and Rent-a-Cab Services which has been allowed in favour of the appellants. By f....

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.... 2(l) of Cenvat Credit Rules, 2004. Accordingly, the Export Agency charges against Fees and Commissions for export are also cenvatable. 6. With regard to availment of Cenvat credit on Outward transportation, it is seen that the period of dispute involved in the present appeal is from 2006 to 2008. During the disputed period in the definition of the Input services there was no restriction that t....