2020 (6) TMI 255

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Raj Mohan, Taxation Manager For the Respondent : Shri G Jha, Superintendent (AR) ORDER RAMESH NAIR The issue involved is that whether the appellant is entitle for Cenvat Credit in respect of Advertisement service and Storage/Ware housing service which are used for end product i.e. paint. The appellant is manufacturing intermediate chemicals Phthalic Anhydride which is intermediate pro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....case of M/S. ASIAN PAINTS LTD. vs C.C.E., PONDICHERRY reported as 2010-TIOL-622-CESTAT-AMD. He also relied upon the judgments in the case of CASTROL INDIA LIMITED vs COMMISSIONER OF CENTRAL EXCISE, VAPI- 2013 (30) S.T.R. 214(TRI.-AHMD.). 04. Shri. Govind Jha, Learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. 05....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t in the case of ECOF Industries (supra) and the appeal was allowed in that case on the following grounds:- "The combined reading of the Rule 7 and the clarificatory circular dt.23/8/2007 hereby shows that there are only two restrictions regarding the distribution of the credit. The first restriction is that the credit should not exceed the amount of Service Tax paid. The second restricti....