TMI Blog2015 (11) TMI 1552X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be remanded back to the original adjudicating authority for verification of the documents/records maintained by the respondent to demonstrate that the cost of disputed service and the service tax paid thereon is forming a part of the cost of production of the finished goods on which Central Excise duty liability has been discharged. - Appeal allowed by way of remand - Central Excise Appeal No. 50751 of 2014 - Final Order No. 54014/2015 - Dated:- 10-11-2015 - Mr. S. K. Mohanty, Judicial Member For the Appellant : Shri Vaibhav Bhatnagar, A.R For the Respondent : S. C. Kamra, Advocate ORDER Per S.K. Mohanty The issue involved in the present appeal relates to availment of cenvat credit of service tax paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relies upon the judgment of the Hon ble Andhra Pradesh High Court in the case of C.C.E., Hyderabad III vs. ITC Limited, reported in 2013 (32) STR 288 (A.P.) and also the decision of this Tribunal in the case of Reliance Industries Ltd. vs. C.C.E. ST. (LTU), Mumbai reported in 2015 TIOL 2343 CESTAT MUM to justify his stand that the respondent is eligible for Cenvat Credit on the disputed service. 4. Heard both sides and perused the record. 5. The period involved in this case is January, 2006 to October, 2009, when un-amended definition of input service contained in Rule 2(l) of Cenvat Credit Rules, 2004 was in vogue. In the inclusive part of the said definition, the phrase activities relating to business was finding a place for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. Advocate concedes that the expenses have been taken into consideration in the annual cost statement. However, no documents/ records to that effect were produced by the ld. Advocate either before the lower authorities or before the Tribunal. 8. Considering the submission of the respondent that expenditure towards the disputed service have been included in the cost of production of the excisable goods, on which Central Excise duty liability has been discharged, I am of the view that same shall merit consideration as input service for the purpose of taking cenvat credit. However, since no documentary evidences to that effect were produced by the respondent before the lower authorities, I am of the opinion that the matter is required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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