2016 (11) TMI 1479

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R.) for the Revenue ORDER Per: Shri P. K. Choudhary This appeal has been filed by the appellant against the impugned Order-in-Appeal No. 261/Bol/2012 dated 06.12.2012 passed by Commr. of Central Excise (Appeals), Kolkata who has dismissed the appeal. 2.1 Brief facts of the case are that M/s Philips Carbon Black Ltd., the appellant herein is a Public Limited Company having registered He....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....,819/- 536/- 9. Construction Service 93,206/- 1,864/- 10. Prelm. Energy Audit 3,648/- 73/- 11. Assessment of sum assured 240/- 5/-   Total 3,72,944/- 7,459/- 12. Inward Freight 3,027/- 61/-   Grand Total 3,75,971/- 7,520/- 2.2 Show-Cause Notice dated 22.01.2008 was issued and after due process of law vide Order....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es as eligible input services and duty paid on the eligible services, is admissible. He submitted that all the services in the present appeal and the de novo order are common except expenditure incurred on PF/EPF collection and telephone installed at residential complex. The ld.Counsel for the appellant filed plethora of decisions covering all the services wherein the Tribunal and the various Hon'....