2023 (5) TMI 973

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....llant Mr. P. K. Ghosh, Authorized Representative for the Respondent ORDER The Appellant is a manufacturer of Sponge Iron located at Jamuria Industrial Area, West Bengal. In the course of their operations, they have taken Cenvat Credit for various input services used by them in their factory premises. The Department issued Show Cause Notice on the ground that some of the invoices raised by....

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....nd lower Appellate Authority, they have not given any findings as to why such clearly established evidence has not been considered by them. 3. He relies on the following case laws:- (i) Commr. of Customs & C. Ex., Vapi Vs. DNH Spinners-2009 (16) S.T.R. 418 (Tri.-Ahmd.) (ii) Parekh Plast (India) Pvt. Ltd. Vs. Commr. of Central Excise, Vapi- 2012 (25) S.T.R. 46 (Tri.-Ahmd.). ....

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....ice, the Cenvat Credit cannot be denied. In the case of Commr. of Customs & C. Ex., Vapi Vs. DNH Spinners-2009 (16) S.T.R. 418 (Tri.-Ahmd.), the Tribunal has held as under:- 3. The Revenue in their grounds has raised only technical grounds that the documents were not in the name of the assessee's factory situated at Silvassa but the same were issued in the name of the head office of the a....

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....tion in the said Show Cause Notice that the input services do not stand utilized by the appellant for providing dutiable output services. The appellants, in their submissions before the adjudicating authority, have very clearly held that their manufactured final product is also dutiable as also the input services of erection and installation are covered by these services. The credit of input servi....