2018 (7) TMI 1117

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....(DB) dated 30 August, 2016 in Appeal No. ST/1606/2011 the Division Bench of this Tribunal allowed the appeal by way of remand observing that: - (i) As regards deduction for material component under Notification No. 12/2003 - ST no, documentary proof of payment of VAT/sales tax is required. (ii) The Original Authority has not taken into consideration the provisions of Rule 6(3) of CCR 2004, as it existed during the material period for allowing Cenvat Credit to the appellant, further directing the Original Authority to re-adjudicate the matter taking into consideration the material/documentary proof of sale of goods and taking into consideration the provisions of Rule 6(3) ibid. (iii) The issue of invocation of extended period was le....

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....e period 2005 - 08 and for the further period vide SCN dated 23 April, 2014. 4. The learned Commissioner vide the impugned order have been pleased to observe that a perusal of the SCN shows that the appellant had taken Cenvat Credit in respect of various services namely, maintenance service, insurance company service, banking service, travel consultants service, recruitment service, courier service, placement service and advertisement service, etc., in respect of which credit was proposed to be denied alleging that the same were not an input service as defined under Rule 2 (l) of CCR. Out of total credit of Rs. 21,11,299/- proposed to be disallowed, only amount of Rs. 9,86,597/- was disallowed vide earlier O-I-O dated 18 August, 2011. Th....