2022 (3) TMI 501

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....<br>Central Excise<br>HON&#39;BLE MR. ASHOK JINDAL, JUDICIAL MEMBER AND HON&#39;BLE MR. C. J. MATHEW, TECHNICAL MEMBER Mr. K.S. Ravishankar, Senior Advocate & Mr. N. Anand, Advocate For the Appellants Mrs. C.V. Savitha, Superintendent (AR) For the Respondent ORDER PER : ASHOK JINDAL These appeals are against the impugned orders wherein cenvat credit has been denied on input services....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... same for payment of duty on the final product. It appeared to the Department that the appellant has wrongly availed Service Tax credit on certain services that was distributed by their Head Office Kolkatta as well as payments made by Bangalore Factory which appeared to be ineligible under the provisions of Cenvat Credit Rules, 2004. Therefore, two show-cause notices were issued for the period Apr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....een settled in their own case for the period October 2009 to March 2010 wherein this Tribunal after examining the issue has held that appellant is entitled to cenvat credit. Therefore, the impugned orders are to be set aside. 4. On the other hand the learned AR opposed the contention of the learned counsel and submits that as the services have been availed by the appellant outside their factory....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... business operations of manufacturing of excisable goods. In that circumstances, relying on the decision in the appellant's own case reported in 2017-TIOL-1981-CESTAT-BANG. & 2017- TIOL-1894-CESTAT-BANG. and in the decision of Ultra Tech Cement Ltd. Vs. Commissioner of Central Excise, Kolhapur - 2018 (10) GSTL 80 (Tri.-Mum.), we hold that the appellant is entitled to avail cenvat credit on the abo....