TMI Blog2014 (5) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificates, under Section 14AA of the Central Excise Act, they can conduct special audit where the credit of duty availed of or utilised is not within the normal limits or such credit has been availed by reason of fraud, collusion or any willful mis-statement or suppression of facts. - The department has not invoked these powers available to it - Therefore, matter remanded back - Decided in favour of assesee. - APPEAL No. E/85336/14 - Final Order No. A/225/2014-WZB/C-II(EB) - Dated:- 3-3-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri J C Patel, Adv For the Respondent : B S Meena, Addl. Comm. (AR) JUDGEMENT Per: P R Chandrasekharan : 1. The appeal and stay petition are directed again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Summer trainees 278.10 273273.24 2. 30.04.2012 Aircraft refueling liability policy 30,62,980.83 Comprehensive off shore package policy 2345479.32 Container policy 901.26 Insurance coverage given to dependent parents of Leader employee and insurance of spouse and family member of employees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leet/aircraft related insurance 2368098.47 2,33,15,663.98 3. 02.05.2013 Comprehensive off shore package policy 332102.16 Standard fire and special perils insurance 25018 Survey Fees/Professional fees/Chartered Engineer 92.92 Comprehensive petrol pump policy 919 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erates the findings of the adjudicating authority. 5. We have carefully considered the submissions made by both the sides. As the issue lies in a narrow compass, we take up the appeal itself for consideration and disposal after waiving the requirement of any pre-deposit. 5.1 Prima facie, we find that the costs of various services availed forms part of the assessable value of the goods manufactured and sold by the appellant. Therefore, there is no reason to deny Cenvat Credit of the duty/taxes paid on the various inputs/input services availed by the appellant for undertaking their business operations. The appellant has also furnished Cost Accountant's certificates certifying the above. For any reason, if the department does not wan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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