2013 (11) TMI 795

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..... nterest thereof and an amount of penalty of Rs.2,000/-. 2. The above said amounts have been confirmed by the adjudicating authority as ineligible cenvat credit taken on the service tax paid by the CHA services and courier services, interest on such service tax demand and various penalties under the Finance Act, 1994. The first appellate authority has also upheld the said order in original. 3. Wh .....

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..... Rule 2(l) of the Cenvat Credit Rules, 2004. 6. I find that the issue, as to eligibility of cenvat credit of the service tax paid on the CHA services and courier services has been decided by the division bench of this Tribunal in various cases and to name one of them is Adani Pharmachem Pvt. Ltd. 2008 (232) E.L.T. 804 (Tri. - Ahmd.) and Rolex Rings Pvt. Ltd. 2008 (230) ELT 569 (Tri -Ahmd.) holding .....

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