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Bajaj Auto Ltd. Versus Commissioner of C. Excise & ST, LTU, Mumbai

2016 (9) TMI 77 - CESTAT MUMBAI

Cenvat credit - service tax paid on the Commercial and Industrial Construction Services by the service provider while constructing the Pant Nagar plant of appellant - Pant Nagar plant is paying excise duty on the goods which are deemed to be manufact .....

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s various claims of the appellant. - Appeal allowed by way of remand - APPEAL No. E/2189/10-Mum - ORDER NO. A/88089/2016-WZB/EB - Dated:- 31-5-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Devender Singh, Member (Technical). Shri A. Hidayatull .....

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, vide which, Commissioner of Central Excise & Service Tax, LTU, Mumbai, rejected the claim of the appellant to avail cenvat credit of the service tax paid on the Commercial and Industrial Construction Services by the service provider while con .....

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Hidayatullah and Shri Hitesh Shah, Commissioner (AR) on the issue. 3. A preliminary objection was raised as to whether the letter dated 4.11.2009 of the Commissioner be considered as an order and appealed against. Both sides put many arguments on th .....

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which is communicating a decision which is detrimental to the financial interest of appellant is a decision which can be entertained in appeal under Section 35B of the Central Excise Act, 1944. 4. On merits we find that the appellant is staking the c .....

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