TaxTMI 
TaxTMI 
2026 (2) TMI 1336
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....by the learned Commissioner has denied the Cenvat credit availed on input services namely, courier, freight and record keeping services under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A(1) of the Central Excise Act, 1944 along with interest under Rule 14 of the Credit Rules read with Section 11AB of the Act. Learned Commissioner has also imposed equal penalty under Rule 15 of the Credit Rules read with Section 11AC of the Act. 2. Briefly the facts of the present case are that the appellant is engaged in manufacturing of 'Sugar Confectionary/Ayurvedic Products'. During the Relevant Period, the Appellant availed Cenvat credit of excise duty paid on inputs and capital goods and service tax paid on input services. 2.1 T....
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....s wrongly availed the Cenvat credit of the service tax paid on certain input services on the ground that the said services do not qualify as input services under Rule 2(l) of the Credit Rules. She further submits that these input services are used in relation to the manufacture and clearance of the final products from/upto the place of removal. She also took us through the definition of the input service as provided in Rule 2(l) of the Cenvat Credit Rules during the relevant period and submits that the appellant has used the services in relation to the manufacture of the final products and clearance of final products upto the place of removal; and therefore, the said services are covered under the first part of the definition itself. The le....
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....handigarh * Order-in-Original No. 63-65/SA/CCE/2013 dated 14.05.2013 * Order-in-Original No. 86/SA/CCE/2012 dated 30.06.2014 * Perfetti Van Melle India Pvt. Ltd. v. Commissioner of Central Excise, Delhi-III, Final Order 60035/2024 dated 30.01.2024 4.2 She also submits that this Tribunal has also allowed the Cenvat credit on the courier services for the period December 2013 to November 2014 i.e., post 01.04.2011, to the appellant in the case reported in 2016 (7) TMI 632 - CESTAT Chandigarh and for pre 01.04.2011 vide Final Order 60035/2024 dated 30.01.2024 by holding that the courier services are used in relation to manufacturing activity. She further submits that the Ld. Commissioner has also allowed the credit....
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....nt availed GTA services for transportation of finished goods from the factory to their mother godowns situated at Bilaspur and for transportation of the same the appellant has utilized the services of M/s Baroda Freight Carrier and their invoices have also been enclosed with the appeal memo. 4.4 She also submits that finished goods from the mother godowns are then transported to depot under a stock transfer note from where they are finally sold and these stock transfer note contains specific details of the mode of transportation. She also submits that in the case of export sales, the goods are cleared for export based on the excise invoices and later the goods are handed over to the transporter and the appellant issued excise invoices, o....
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.... * Bechtel Indian Pvt. Ltd v. C&ST. Delhi, (2023) 11 Centax 321 (Tri-Chan) * Machanda and Manchanda v. CCE, 2019 (21) GSTL529 * CCE v. Andhra Pradesh Paper Mills, 2010 (254) ELT 354 4.6 She also submits that the Tribunal has also allowed the Cenvat credit on record keeping charges for the period December 2013 to November 2014 i.e., post 01.04.2011, to the appellant in the case reported in 2016 (7) TMI 632 - CESTAT Chandigarh and further the Ld. Commissioner also allowed the credit to the appellant for record keeping services vide the Order-in-Original dated 14.05.2013 involving the period post 01.11.2011 and Order-in-Original dated 30.06.2014 for the period January 2012 to November 2012 on the basis that the record kee....
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....we hold that the denial of Cenvat credit availed on Courier and record keeping services is not sustainable in law, therefore, we set aside the demand on these two input services. 7. As regards the GTA (freight) services, we find that the appellant have relied upon various decisions to show that they are entitled to the Cenvat credit on GTA in view of Rule 2(i)(iii) of the Credit Rules. Further, we find that the learned Commissioner while denying the Cenvat credit in respect of the GTA services has held that the appellant has failed to produce any documentary evidence in support that these services are received upto the place of removal, though the learned counsel for the appellant have submitted that they have provided the copies of the ....