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2016 (11) TMI 100 - CESTAT BANGALORE

2016 (11) TMI 100 - CESTAT BANGALORE - TMI - CENVAT credit - input services - Rule 2(l) of the CENVAT Credit Rules 2004 - legal services - repair and maintenance services of elevator - recovery u/r 14 of the CENVAT Credit Rules 2004 read with Section 11A of the Central Excise Act - Held that: - the disputed services namely legal services and erection and commissioning of elevator fall in the definition of input services as they are integrally connected with the business activities of the appella .....

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e Respondent ORDER The present appeal is directed against impugned order passed by learned Commissioner who vide his order dated 30.09.2014 has rejected the appeal of the appellant and confirmed the order-in-original. Briefly the facts of the present case are that the appellant is engaged in the manufacture of industrial adhesives, organic solvents and thinners falling under Chapter heading 35,38,39 of CETA and are availing CENVAT credit as per CENVAT Credit Rules 2004. A show-cause notice dated .....

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th the services on which credit has been availed does not fall in the definition of input service as defined under Rule 2(l) of the CENVAT Credit Rules 2004 and therefore the service tax availed by the appellant on the said services is liable to be disallowed and recovered under Rule 14 of the CENVAT Credit Rules 2004 read with Section 11A of the Central Excise Act. Thereafter the Assistant Commissioner vide order-in-original dated 05.06.2013 confirmed the demand amounting to ₹ 1,39,515/- .....

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