2025 (6) TMI 844

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....S Vinod, AC ( AR ) for the respondent ORDER Per : AJAY SHARMA This appeal has been preferred by the appellant- M/s RPK India Pvt. Ltd. against the impugned Order-in-Appeal dated 31.08.2021 passed by the Commissioner (Appeals-I), Central Tax, Pune whereby the learned Commissioner rejected the appeal filed by the appellant while upholding the Order-in- Original dated 15.12.2020. 2. The i....

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....n view of the law laid down by the Hon'ble Supreme Court in the matter of Toyota Kirloskar Motor Pvt. Ltd. vs. Commissioner of Central Tax; 2021 (55) GSTL 286 (SC) and of the Larger Bench decision of this Tribunal in the matter of Wipro Ltd. vs. Commissioner of Central Excise, Bangalore -III; 2018 (363) ELT 1111 (Tri-LB) wherein it has been held that w.e.f. 01.04.2011 Cenvat Credit on outdoor ....

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....ad availed the Cenvat Credit on the aforesaid service on a bona fide belief based on various contemporaneous decisions of the Tribunal favouring the taking of credit by assessee on the said service. Some of the decisions are as under : - i) Hindustan Coca Cola Beverages Pvt. Ltd. vs. CCE Nashik [2015 (38) STR 129 (Tri-Mumbai)] ii) Yazaki Wiring Technologies India Pvt. Ltd. vs. Co....