2016 (11) TMI 1479

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.... 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 Head Office at Kolkata and has a plant at Durga....

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....t 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-in-Original dated 27.06.2008, demand totaling to Rs. 3,83,491/- was confirmed along with applicable interest and penalty of Rs. 10,000/- only was imposed under Rule 1....

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....ommon 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'ble High Courts have held that the respective services are eligible input services. 4. The ld. A.R. appearing for the Revenue, reiterated the findings of the ld.Commiss....