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2015 (3) TMI 1126 - CESTAT NEW DELHI

2015 (3) TMI 1126 - CESTAT NEW DELHI - 2015 (40) S.T.R. 690 (Tri. - Del.) - Input service credit on freight inward, telecommunication, security services, insurance, consultancy and courier services - whether these are admissible services as per Rule 2(l) of Cenvat Credit Rules, 2004? - Commissioner (Appeals) allowed the claim - Held that:- The issue of availment of Cenvat credit on input services under Rule 2(l) of CCR, 2004 came up in Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT], whe .....

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fore, they are entitled to take Cenvat credit. Therefore, no infirmity in the impugned order. - Decided against revenue - E/58103/2013-(SM) - Final Order No. A/50945/2015-EX(SM)(BR) - Dated:- 3-3-2015 - Shri Ashok Jindal, Member (J) Shri V.P. Batra, AR, for the Appellant. Shri Shankey Agarwal, Advocate, for the Respondent. ORDER Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals), after examining the issue allowed the import service credit on freight inward .....

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along with interest and also penalties imposed on the respondents. Said order was challenged before the learned Commissioner (Appeals) who after examining the records and relied on case laws, held that respondents are entitled to take Cenvat credit and held that same are input services as per Rule 2(l) of Cenvat Credit Rules, 2004. Against the said order, Revenue is before me. 3. Learned AR submits that the respondents with regard to freight inward services has not produced any documentary .....

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