2018 (2) TMI 906

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....nvat Credit Rules, 2004. The period covered in different show cause notices which are subject matter of the two impugned orders are October 2011 to December 2012, April 2014 to December 2014 and January 2015 to June 2015. The appellants are engaged in the manufacture of chassis for light, medium and heavy commercial vehicle and parts thereof. They are paying Central Excise duty on their finished goods and are availing credits on various input and input service. The dispute in the present appeals relates to 13 such input services on which credit has been availed by the appellants. These are : Cenvat credit of various services distributed by Head Office as ISD; Business Auxiliary and Business promotion services; event management services; cou....

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....y ISD and availed by the appellants. 3. Learned Counsel submitted that the order dated 01/06/2015 passed by very same Original Authority covered periods which are based on amendment of Cenvat Credit Rules and as such the ratio of the original order is not factually correct. Regarding the original documents to be produced in respect of input service credit availed based on distribution by ISD, he submitted that as per the scheme of ISD, the central authority receive various documents for input services which are distributed to more than one branches of such authority as per the procedure and format prescribed by the Cenvat Credit Rules, 2004. Such being the case as a recipient of such ISD services, the appellant is not required to produce....

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....Auxiliary and Business promotion services ; Eicher Motors & ors. Vs. CCE - 2017 - TIOL - 14 - CESTAT - DEL. ; Eicher Motors Vs. CCE - 2016 - TIOL - 2375 - CESTAT - DEL. ; Maruti Suzuki India Ltd. Vs. CCE - 2015 - TIOL - 1889 - CESTAT - DEL. ; Castrol India Limited Vs. CCE - 2013 (291) E.L.T. 469 (Tri. - Ahmd.) (iii) Event management services; Eicher Motors & Ors. Vs. CCE - 2017 - TIOL - 14 - CESTAT - DEL. ; Eicher Motors Vs. CCE - 2016 - TIOL - 2375 - CESTAT - DEL. ; Reliance Industries Ltd. Vs. CCE & ST, LTU - 2016 (45) S.T.R. 383 (Tri. - Mumbai) ; Castrol India Limited Vs. CCE - 2013 (291) E.L.T. 469 (Tri. - Ahmd.) ; Accenture Services Pvt. Ltd. Vs. CST - ....

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....; Indswift Laboratories Ltd. Vs. CCE & ST - 2015 (38) S.T.R. 522 (Tri. - Del.). (viii) Repair and maintenance services ; VE Commercial Vehicles Ltd. Vs. CCE & ST Final order No. 54385/2017 dated 16/06/2017 ; Eicher Motors & ors. Vs. CCE - 2017 - TIOL - 14 - CESTAT - DEL. ; Eicher Motors Vs. CCE - 2016 - TIOL - 2375 - CESTAT - DEL. (ix) Photography and video shooting services ; Honda Motorcycle & Scooter (I) Pvt. Ltd. Vs. CCE - 2016 (45) S.T.R. 397 (Tri. - Chan.) ; Reliance Industries Ltd. Vs. CCE & ST, LTU - 2016 (45) S.T.R. 383 (Tri. - Mumbai). (x) Insurance services; Eicher Motors & ors. Vs. CCE - 2017 - TIOL - 14 - CESTAT - DEL. ; Eicher Motors Vs. CCE - 201....