2017 (12) TMI 145

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....DER Per: Dr. D.M. Misra These appeals are filed against respective OIAs passed by the Commissioner, Central Excise (Appeals), since involve common issue are taken up together for disposal. 2. Briefly stated the facts of the case are that the appellant has availed Cenvat Credit of the Service Tax paid on the services viz., "Banking and Other Financial Services" and "Legal Consultancy Services" d....

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....tention, the Ld. Advocate referred to the decisions of the Tribunal in the case of Meghmani Dyes and Intermediates Ltd Vs CCE, Ahmedabad - 2013(32) STR. 671 (Tri. Ahmd), CCE, Surat II Vs Vishal Malleables Ltd - 2013 (287) ELT. 234 (Tri. Ahmd) and CCE, Delhi-III Vs FlammMinda Automotive Ltd - 2016 (43) STR. 549 (Tri. Delhi). It is his contention that even though they had entered into a Forward Cont....

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....eafter also being specifically included in the scope of "Input Services". In support, he has referred to the decision of the Hon'ble Allahabad High Court in the case of CCE Vs HCL Technologies Ltd - 2015(37) STR. 716 (All.-HC). 5. Per contra, Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). He submits that the appellant failed to establish before the Authorities b....

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....s issued by the Bank and enclosed with the Appeal Paper Book, I find that invariably in all the bills Service Tax was paid on the Banking Commission charges in relation to foreign remittance and nowhere the charges in the said bills were collected relating to forward contract entered into between the appellant and the Bank. In these circumstances, the Service Tax paid on Commission Charge on forei....