2009 (5) TMI 831

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..... pugned order the Commissioner (Appeals) sustained the order of the original authority demanding an amount of Rs. 99,439/-held to be inadmissible CENVAT credit availed by the appellants M/s. Karur KCP Packaging (P) Ltd. during 4-11-2006 to 9-11-2006, applicable interest and a penalty of equal amount imposed under Section 11AC of the Central Excise Act. The demand is raised on two counts; the inadmi .....

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..... ities did not deny that the credit availed was admissible in terms of the Circular of the Board dated 23-8-2007. He also relies on the following decisions of the Tribunal wherein it was held that the services availed by the exporter till the Port area were required to be considered as input service inasmuch as the same were clearly related to the business activities and the ownership of the goods .....

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..... ays on the appellants and that the same were nothing but bills/invoices as reflected in their accounts. It is submitted that the denial of service tax credit on the ground that the same was availed against debit notes is not sustainable. I have also heard the learned SDR who reiterates the reasoning contained in the impugned order. 3. On a careful consideration of the facts of the case and the su .....

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