TMI Blog2016 (2) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... MBAY HIGH COURT ) has interpreted that the input services as not only cover services of falling in the substantial part of Rule 2(l) of the Cenvat Credit Rules, 2004 but also cover services which are covered under the inclusive part and they are the services rendered prior to the commencement of manufacturing activity as well as services rendered after manufacture. The inclusive part of the definition includes services rendered in relation to business. Therefore, keeping in view the judgment cited above, which covers all the services on which cenvat credit was denied by the department, we are of the considered view that the appellant is entitled to cenvat credit on all the services and the impugned order is not sustainable in law and the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated 29.4.2011 was issued to the appellant proposing to deny cenvat credit of service tax. Thereafter the Deputy Commissioner of Central Excise vide his order-in-original dated 1.11.2011 confirmed the demand of ₹ 1,71,317/- out of ₹ 1,85,943/-. Thereafter the appellant filed appeal before the Commissioner (Appeals) who upheld the denial of credit along with interest and equal penalty. Hence the present appeal has been filed. 3. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering and appreciating the submissions made by the appellant. The provisions of law, judgments, CBEC instructions on the issue cited by the appellant. He f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submitted that the service tax paid on all the services is admissible and the same has been upheld by the Honble Bombay High Court in the case of Ultratech Cement Ltd. reported in 2010 (20) STR 577 (Bom.). He also submitted that the question of penalty does not arise as all the disputed services are input services based on settled position of law and the availment of credit thereon is proper and legal and further when the issue involved relates to interpretation of law as to availability of cenvat credit on various disputed services, the penalty cannot be imposed as per the settled position of law. 4. On the other hand, the learned AR reiterated the findings of the Commissioner (Appeals) and as submitted that the appellant has failed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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