2019 (12) TMI 228

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.... credit on various inputs and input services. The department has issued show cause notices to the appellants seeking denial of credit availed on certain input services on the premise that they do not have nexus to the manufacturing activity. The appellants were issued four SCNs Nos.77/2014 dt. 23.09.2014, 08/16 dt. 3.2.2016, 15/2016 dt. 29.2.2016 & 22/2016 dt. 29.2.2016 seeking to deny credit availed on input services. Show Cause Notice dt. 23.9.2014 was adjudicated by the Commissioner vide Order-in-Original No.15/2015 dt. 23.07.2015 and other SCNs were adjudicated by Joint Commissioner vide Order No.64 to 67/2016 dt. 30.09.2016 wherein he has dropped most of the demands. On appeals filed by the appellants, the Commissioner (Appeals) vide O....

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....ding and customs clearance activities for export of their goods In the Appellant own case, OIO 03/2016 dt. 29.01.2016; 64 to 67/2016 dt. 30.09.2016 Danmet Chemicals P. Ltd.reported in2013 (30) S.T.R.308 (Tri. - Mumbai) Leela Scottish Lace Pvt. Ltd. reported in2010 (19) S.T.R.69 (Tri. - Bang.) Rolex Rings P. Ltd.- 2008 (230) E.L.T.569 (Tri. - Ahmd.) 3. Consulting Engineer Services of foreign technical consultants were engaged to improve operational efficiency of manufacturing process and quality of products In the Appellant own case OIO 03/2016 dt.29.01.2016; 64 to 67/2016 dt.30.09.2016 (Period April 14 to Feb 16) Castrol India Ltd. - 2013 (291) E.L.T.469 (Tri. - Ahmd.) Shree Bhawani Paper Mills Ltd.-- 2012 (....

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..... - Hyd.) Hindustan Petroleum Corpn. Ltd. reported in2017(47) S.T.R.136 (Tri. - Hyd.) Hinduja Foundries Ltd. reported in2017 (52) S.T.R.190 (Tri. - Chennai) Commissioner of Customs, Delhireported in2015 (39) S.T.R.351 (Tri. - Del.) JaypeeSidhi Cement Plant reported in2014 (310) S.T.R.808 (Tri. - Del.) 2 Fabrication Work canteen Maintaining canteen facilities is a statutory requirement as per Section 46 of the Factories Act, 1948 Hindustan Coca Cola Beverages Pvt. Ltd. - 2017 (49) STR 88 (Tri.-Hyd.) 3. Pest control maintaining day to day cleanliness and hygine within the premises of the appellant. These services are used for HPCL 2017 (470 STR 136 (Tri.-Hyd) Hinduja Foundries Ltd. 2017 (52) STR 190 (Tri....