TaxTMI 
TaxTMI 
2022 (4) TMI 301
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....iz. a. Motorised Fire rated rolling shutter (Ch.73) b. GI Flush, GI Flush Door and Drop Seal (Ch.83) c. GI Flush partition, GI Flush Door & Drop Seal for Flush Door (Ch.76) d. Wooden Opaque Inpill (part of Megtek Door for Security Purpose) (Ch.83) e. Main Safe Deposit vault Door (Ch.83) (2) Cenvat Credit of Service tax paid on services and availed prior to Central Excise Registration. (3) Cenvat Credit of Service tax paid on services availed during the date of Central Excise Registration to date of plant ready for manufacturing process. 2. Shri P.P. Jadeja, learned counsel appearing on behalf of the appellant submits that Ld. Commissioner (Appeals) denied the cenvat credit of....
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....f inputs. In support of their contention, he relies upon the following judgments: (i) 2011(21) STR 8 (Guj) CCE Ahmedabad -I Vs Ferromatik Milacron India Ltd. (ii) 2017 (3) GSTL 24 (Mad.) Sri Rama Vilas Services Ltd. (iii) 2003 (158) ELT 120 (SC) -CCE Vs Tata Engineering & Locomotives Co. Ltd. (iv) 2017(50) STR 88 (Tri.-Hyd.) Hindustan Coca Cola Beverages Pvt. Ltd. Vs CCE, Hyderabad -I, (v) 2017(50)STR 294 (Tri. Chennai) Indian Oil Corporation Ltd. Vs. CCE, Chennai -I (vi) 2017(52) STR49 (Tri. Chennai) Delhi TVS Diesel Systems Ltd. Vs CCE Chennai -IV (vii) 2017(52) STR 56 (Tri.All) Orient Bell Ltd. Vs CCE, Noida (viii) 2014 (301) ELT 592 (Tri. Del) M/s Steel Authority of....
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....onsultant- RCM, Manpower Supply -RCM, Audit, Consultancy, Security, Official travels etc. and services related to the manufacture of final products. They have correctly taken the cenvat Credit in the impugned matter. 2.4 He further argued that the impugned OIA confirming demand, invoking the larger period is bad in law in as such as the appellant has not concealed any facts from the department. The Appellant has taken the Cenvat Credit bonafidely and has disclosed/shown at the appropriate place in the online return filed. He relies upon the following judgments: (i) 2014 (307) ELT 15(Guj) - Dynamic Industries Ltd. Vs. Commissioner (ii) 2015(322) ELT 410-SC -CCE Vs. Ranka Wires (iii) 2014(34)STR 276(Tri. Del.) -H....
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.... regard the CENVAT credit on goods described above I find that these goods were used in the appellant's factory which is engaged in the manufacture of gold. The Adjudicating Authority has denied the credit on the ground that these goods such as shutter, door, flush door, etc are related to building. Therefore, the same is neither capital goods nor input. Whether the goods is input or otherwise it has to be decided on the basis of type of industry and the product manufactured therein. In the present case, the manufacturer is engaged in the manufacture of gold for which the safety of gold is a vital part of the overall manufacturing and trading thereof. I find that all these goods even though are forming part of building but these are all spe....
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....a Ltd. (5) 2015 (323) ELT 220 (SC)- CCE, Hyundai Unitech Electrical Transmission Ltd. In view of the above judgments and my observation I am of the considered view that all these goods are inputs and CENVAT credit is admissible. 4.1 As regard the issue that whether appellant is entitled for CENVAT credit in respect of Service Tax paid on services prior to obtaining the Central Excise registration and also on the issue that services used during the date of Central Excise Registration till the date plant got ready for manufacturing process. I am of the view that the Central Excise registration is not required for availing the CENVAT credit. The CENVAT credit eligibility is on the condition that the services were received by the....