2026 (8) TMI 8

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.... Schedule to the Central Excise Tariff Act, 1985. The respondents avail CENVAT credit of Central Excise duty paid on the inputs, capital goods and service tax paid on the input services for utilization towards payment of central excise duty on clearance of the said final products from their factory. During the disputed period from 2005-06 to February 2016, the respondents had availed CENVAT credit of service tax paid on various services viz., advertising agency, C&F charges, maintenance and repair charges, etc. Availment of CENVAT credit of service tax paid on the disputed services was objected to by the department on the ground that some of the services which were being provided beyond the place of manufacture i.e., outside the factory sho....

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.... and there is no specific mention of the place, where the credit has to be utilized. Thus, she submitted that since CENVAT credit on the disputed services were correctly availed by the respondents and such availment is in conformity with the provisions contained in the CEVNAT statute, Rule 14 of the Rules of 2004 read with Section 11A of Central Excise Act, 1944 cannot be invoked for denial of the CENVAT benefit. Accordingly, learned Advocate submitted that there is no infirmity in the impugned order passed by the learned Commissioner (Appeals) in extending the benefit of CENVAT credit in favour of the respondents. 4. Heard both sides and perused the case records. 5. It is an admitted fact on record that the respondents had paid the s....