2025 (7) TMI 1452

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....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 wrongly applied the provisions of law applicable....

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....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 2018 (15) G.S.T.L. 366 (Tri.- Mumbai) * M/S. JSW Steel Ltd Versus Commissioner Of Central Excise, C....

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....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 in relation to the manufacture of the final products; one of the relevant tests could be can the final product emerge without the use of input service in question. and submits that the rel....

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....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. Service used in relation to renovation or repairs of a factory, premises of provider output services or an office relating to such factory or premises are specially provided for in the inclusive part of....