2023 (5) TMI 758 - AT - Central Excise

CENVAT Credit - input services - denial on the ground that the services were not covered by the scope of definition of Input Service as defined under Rule 2(l) of the Cenvat Credit Rules, 2004 - period January to March 2011 - HELD THAT:- The impugned services involved in the present case have been held to be input services by various decisions of the Tribunal - reliance can be placed in the case of COMMISSIONER OF C. EX. & CUS., VAPI VERSUS APAR INDUSTRIES LTD. [2010 (8) TMI 407 - CESTAT, AHMEDABAD], GARWARE POLYSTER LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, AURANGABAD [2011 (10) TMI 73 - CESTAT, MUMBAI], M/S. FIAMM MINDA AUTOMOTIVE LTD. VERSUS CCE, DELHI-III [2011 (1) TMI 246 - CESTAT, NEW DELHI] and M/S. COCA COLA INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2009 (8) TMI 50 - BOMBAY HIGH COURT].

The impugned order is not sustainable in law and the same is liable to be set aside - Appeal allowed.