TMI Blog2017 (7) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... eby entitled to claim tax paid on input services deployed at the facilities as CENVAT credit - appeal allowed by way of remand. - E/1654/11-Mum - A/87755/17/SMB - Dated:- 9-5-2017 - Mr. C J Mathew, Member (Technical) Ms Padmavati Patil, Advocate, for appellant Shri N N Prabhudesai, Superintendent (AR), for respondent ORDER The short point in this appeal of M/s Finolex Industries Ltd against order-in-appeal no.PII/VSGRAO/85/2011 dated 20th September 2011 of Commissioner of Central Excise, Pune-II is the disallowance of CENVAT credit of ₹ 1,11,961/- availed during 2006-07 on tax paid to provider of lift maintenance service and catering service at the guest house of the appellant and of house-keeping service in thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of the Tribunal in JSW Steel (Salav) Ltd v. Commissioner of Central Excise, Raigad [2016-TIOL-2078-CESTAT-MUM] and that in Reliance Industries Ltd. v. Commissioner of Central Excise Service Tax (LTU), Mumbai [2016 (42) STR 457 (Tri-Mumbai)], which allowed the availment of CENVAT credit of taxes/duties that were discharged on the value of services/inputs which are included in the valuation of the goods that are finally cleared. 3. It is also contended by appellant that the onus is on Revenue to establish that the services have been utilized for activities other than in relation to production. 4. Learned Authorized Representative, per contra, contends that the appellant had not, at any stage, produced evidence or made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence relating to the utilisation of the guest house. Learned Counsel for Appellant submits that the matter on remand had since been decided afresh by the original authority in their favour. 6. The eligibility for CENVAT credit of such services that are not used directly in the factory of manufacture is required to be examined on a case-by-case approach to ascertain the nexus or the manner in which it aids the manufacture of output. I also find that, contrary to the claim of Learned Counsel, the show cause notice does allege that the services have nought to do with the output of the appellant; in the face of such an allegation it is incumbent upon the appellant to establish the contrary. On a perusal of the reply to the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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