2018 (5) TMI 1213

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....with the Department. They were availing cenvat credit of duty paid on inputs and capital goods and also availing the credit of service tax paid on input services under Rule 3 of the Cenvat Credit Rules, 2004. It is noticed that the appellant had availed credit of service tax paid on Guest House Maintenance and Colony upkeeping expenses for the period from July 2010 to December 2010. As per Rule 2(1) of the Cenvat Credit Rules, 2004 it appeared they were not eligible to avail cenvat credit on the service tax paid on the above services, a show-cause notice was issued and vide the impugned Order-in-Original, the lower adjudicating authority disallowed a total cenvat credit of Rs. 2,96,345/- (Rupees Two Lakhs Ninety Six Thousand Three Hundred a....

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....this submission, she relied upon the following decisions: a.       CCE, Hyderabad Vs. M/S. ITC, Paper Boards & Specialty Papers Division - 2012-TIOL-199-HC-AP-ST b.       Reliance Industries Ltd, Vs. CCE & ST (LTU), Mumbai - 2015- TIOL-2343-CESTAT-MUM. 3.1.    It is her further submission that the cost incurred in rendering of the impugned services is included in the cost of production of the final product and hence the same should be considered as 'input service' as held in the following decisions: a.       M/s. Coca Cola India Pvt. Ltd, Vs. CCE, Pune - 2009-TIOL-449-HC-MUM-ST b.     &nbsp....