2019 (7) TMI 1344

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....inst Order-in-Appeal No.SB(17)17/MV/2011, dt.18.02.2011, passed by the CCE (A) Mumbai. 2. Briefly stated the facts of the case are that the Appellants are engaged in manufacture of excisable goods at their factory at Borivali unit and availed CENVAT Credit on various services viz. Repair & Maintenance, Rent-a-cab, Catering, Telephone, Courier, Cargo Handling, C&F service, C.A. Certification servi....

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.... Rule 2(l) of CENVAT Credit Rules, 2004. Providing the break-up of the total credit relating to each input service, the learned Advocate has submitted that the major portion of the demand pertains to Cargo Handling Service i.e. Rs. 10,40,779/- which has been held to be input service in their own case reported at Tata Steel Ltd Vs CCE 2010 (11) TMI 287 CESTAT MUMBAI and also in the case of CCE Vs V....

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....orical statement that in the present case, no credit has been availed by them on GTA services even though alleged in the show cause notice. 6. Heard both sides and perused the records. I have carefully considered the submissions advanced by both sides. The short issue involved for determination is: whether CENVAT Credit is admissible on various input services availed at their depot and subsequent....