TaxTMI 
TaxTMI 
2017 (12) TMI 1491
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....entical, therefore, all the four appeals are being disposed of by this common order. The details of the appeals are given herein below: Appeal No. Period Cenvat demand Penalty E/20931/2017 Mar 2009 to Feb2013 1,54,462 154,462 E/20932/2017 Mar 2013 to Oct 2013 22,685 3,402 E/20933/2017 Nov 2013 to Aug2014 22,000 3,300 E/20934/2017 Sept 2014 to Aug 2015 5,329 799 TOTAL 2,04,476 1,61,963 3. Briefly the facts of the case are that appellant is a 100% EOU and manufacturer and exporter of tool holders falling under Chapter Subheading 8466 1010 of the Central Excise Tariff Act. They are availing CENVAT credit on inputs and input services and capital goods under CENVAT Credit Rules. During the audit of the records of ....
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....int amounting to Rs. 9,635/-, whereas before the Commissioner (A), it was Rs. 13,163/- is wrong and illegal. He further submitted that all the services on which the CENVAT credit has been denied fall in the definition of input service as they were used in or in relation to the manufacture of goods which were exported and all the services were utilized in connection with the business. He further submitted that all these input services have been held to be input services by various decisions of this Tribunal and the following tables shows the nature of services and relied upon case laws: Description of service Nature of usage of the services Amount (Rs.) Period & Appeal No. E/20931/2017 E/20932/2017 E/20933/2017 E/20934/2017 3/2009 t....
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....yotetsu India (P) Ltd., 2011 (23) S.T.R. 444 (Kar.) DSCL Sugar Vs CCE, Lucknow 2012 (28) STR 559 (Tri- Delhi) M/s BIRLA CORPORATION LTD, 2014-TIOL-05-CESTAT-DEL M/s HINDUSTAN ZINC LTD., 2014-TIOL-855-CESTAT-DEL RELIANCE INDUSTRIES LTD.2016 (45) S.T.R. 383 (Tri. - Mumbai Insurance- Assets It is important to have assets insured as any damage to them will result in irrevocable losses to the assessee. - 21347 20,175 18,931 1,754 CCE Vs. Stanzen Toyotetsu India (P) Ltd., 2011 (23) S.T.R. 444 (Kar.) DSCL Sugar Vs CCE, Lucknow 2012 (28) STR 559 (Tri- Delhi) M/s BIRLA CORPORATION LTD, 2014-TIOL-05-CESTAT-DEL M/s HINDUSTAN ZINC LTD., 2014-TIOL-855-CESTAT-DEL RELIANCE INDUSTRIES LTD.2016 (45) S.T.R. 383 (Tri. - Mumbai) Insurance on e....