2018 (5) TMI 2020

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.... (s) ORDER The appellant is engaged in the business of manufacture of paper and paper board classifiable under Chapter 48 of the Central Excise Tariff Act, 1985 (CETA). A Demand-cum-Show Cause Notice dated 18.10.2012 was issued for alleged wrong availment of Cenvat Credit on Service Tax during the period 2008-2009 to 2010-2011 (upto September, 2010). 2. The Adjudicating Authority disallow....

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.... case records and both the orders of the Lower Authorities. Further, he explained the difference between the definition of "input" and "input service" and stated that in the case of input service related to business activity, it would be eligible for Cenvat Credit on any services which is in relation to their business activity. 7. The Ld. DR reiterates the order of the Adjudicating Authority. ....

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....he said expenses are in relation to the manufacture of final product. The Central Excise Duty paid by the appellant on their finished goods is on ad-velorom which has been arrived at after considering all the expenses that had gone into manufacturing of the finished goods. In so far as the present facts of the case is concerned, it is not in dispute that the credit of Service Tax has been availed ....

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.... to arrange for the required personnel for undertaking the business operations. In fact, in many locations, where a factory is located, in extremely remote location, such townships also have in house schools, hospitals etc. and there can be no denying the fact that such townships are set up in relation to ultimate activity of manufacturer as without such townships in place, competent personnel wil....