2026 (7) TMI 717

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.... Schedule to the Central Excise Tariff Act, 1985. The appellant carries out its business activities through a wide network of authorized dealers spread across the country. The dealers broadly carry out the activities of sale of goods, procurement of orders, installation & commissioning and providing after sales services to the customers, for or on behalf of the appellant. During the period in dispute, the dealers raised the service invoices on the appellant and charged service tax involved thereon under the taxable category of Business Auxiliary Services and Erection, Commissioning & Installation Services. Based on the invoices issued by the dealers, the appellant availed the CENVAT Credit of service tax indicated therein. Availment of CENV....

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....l Excise, Belapur. Further, he has also relied upon the other decisions of the Tribunal in the case of Essar Steel India Ltd. Vs. Commissioner of Central Excise & ST, Surat-I reported in 2016 (335) E.L.T. 660 (Tri. Ahmd.) and M/s. Nocil Ltd. Vs. Commissioner of Central Excise, Belapur, 2026 (4) TMI 688-CESTAT MUMBAI, to state that the service tax paid as reflected in the invoices issued by the dealers should be available as CENVAT Credit to the appellant under the definition provided in Rule 2(l) ibid. 3. On the other hand, the Learned AR appearing for the Revenue reiterated the finding recorded in the impugned order. 4. Heard both sides and examined the case records. 5. We have examined the contract entered into between the appell....