TaxTMI 
TaxTMI 
2025 (7) TMI 1452
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....ed 31.03.2014 passed by Commissioner of Central Excise & Service Tax, Gurugram vide which CENVAT credit of Rs.65,34,129/-, availed by the appellants on two input services i.e Insurance Service and Authorized Service Station Service, for the period July 2006 to March 2012, along with interest and equal penalty. 2. Ms. Krati Singh, learned Counsel for the appellants submits that the said services have been availed for the purpose of the vehicles utilized by the company in the manufacturing activity and business purposes; the impugned order seeks to deny the credit on the basis of the Circular dated 29.04.2011 which was issued consequent upon the amendment to the CENVAT Credit Rules w.e.f. 01.04.2011. She submits that the Revenue has wrongl....
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....ai CGST Commissionerate 2025 (3) TMI 62 Mumbai * Intas Pharmaceuticals Limited vs. C.C.E. - Ahmedabad-l 2023 (11) TMI 12 -CESTAT Ahmedabad * Godawari Power & Ispat Limited vs. Commissioner, Raipur- 2023 (11) TMI 719- CESTAT New Delhi * Mafatlal Industries Ltd. vs. Commr. C. Ex. & S.T. Ahmedabad 2020 (43) G.S.T.L. 562 (Tri. -Ahmd.) * United Insurance Co. Ltd. vs. Commr. Of C. Ex. & S.T., LTU, Chennai 2019 (27) G.S.T.L. 252 (Tri.- Chennai) * Hindustan Zinc Ltd. vs. Commissioner of Central Excise, Jaipur 2015 (37) S.T.R. 608 (Tri.-Del.) * Hindustan Coca Cola Beverges P. Ltd. vs C.C.E. Hyderabad 2010 (19) S.T.R. 93 (Tri.- Bang.) * CCE Mumbai vs. Reliance Inds. Ltd. and vice- versa 2....
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....e Tax, Delhi 2024 (4) TMI 724- CESTAT Chandigarh * JSW Steel Limited vs. Commissioner of CGST & Central Excise Salem Commissionerate 2024 (8) TMI 654- CESTAT Chennai * Sunder International vs. Commissioner of CGST & Central Excise, Mumbai 2024 (10) TMI 892-CESTAT Mumbai 5. Shri Narinder Singh, learned Authorized Representative for the Department reiterates the findings of the impugned order. He takes us through the provisions of the definition of input services before and after 1.4.2011, he submits that as held in the case of Sundaram Brake Linings - 2010 (19) STR 172 (Tri. Mad.), the input service must have nexus with the process of manufacture; it has to be necessarily established that the input service is used in or ....
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....of clarificatory nature while in this case, the Commissioner, other than citing the judgments of the Tribunal in the case of Vandana Global Ltd. (supra) and J.K. Synthetics reported in 1996 (88) E.L.T. 785 has not given any reason whatsoever as to how the deletion of the expression "activities relating to business" in Rule 2(l) and its amendment w.e.f. 1-4-2011 has to be treated as of clarificatory nature and hence, having retrospective validity. 7. We further find that Principal Bench in the case of M/s Godavari Power and Ispat Ltd. - 2023 (11) TMI 719 relying on the CBEC Circular No.943/2011-CE dated 29.04.2011 which has clarified that credit of input and input services used for repair or renovation of factory or office is allowed. Ser....
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....ime and regular audits are conducted, it cannot be alleged that the appellants have committed any suppression etc. with intent to evade payment of duty. We further find that the learned Counsel for the appellants that the audit of the unit was undertaken in December 2008 and the first show cause notice dated 09.08.2011 was issued and second show cause notice was issued on 25.04.2012. Therefore, we are of the considered opinion that the impugned order as it relates to substantial period cannot be sustained. Learned Authorized Representative raises a question regarding the availment of credit of the impugned inputs for a period after 01.04.2011. Learned Counsel for the appellants submits that the services were, in fact, availed before 01.04.2....