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M/s Sahakari Khand Udyog Mandli Ltd. Versus Commissioner of C. Ex. & S. Tax, Daman

CENVAT credit - various input services - Held that: - I find that these services on which the CENVAT Credit had been denied to the Appellant, are considered by this Tribunal in various judgments, also in the judgment of Hon'ble Bombay High Court in Ultratech Cement Ltd case [2010 (10)13 - BOMBAY HIGH COURT] and Hon'ble Gujarat High Court in Cadila Healthcare Ltd case [2013 (1)304 - GUJARAT HIGH COURT], and decided in favour of the Assessee, observing that all these services viz. Environmental Co .....

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void of merit - CENVAT credit allowed - appeal allowed - decided in favor of appellant. - E/13272/2013 - A/11134/2016 - Dated:- 14-10-2016 - Dr. D.M. Misra, Member (Judicial) For Appellant: Shri Rahul Gajera, Advocate For Respondent: Shri Alok Srivastava, A.R. ORDER This is an appeal filed against OIA No.SRP/109/DMN/2013-14, dt.25.06.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vapi. 2. The brief facts of the case are that the Appellants had availed CENVAT Credit on various input s .....

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onfirmed along with equal amount of penalty. On appeal, the learned Commissioner (Appeals) rejected their appeal. Hence, the present appeal. 3. The learned Advocate submits that all these services are used in or in relation to their manufacturing activity and accordingly fall within the scope of the definition of input services, therefore, eligible to CENVAT Credit. In support, he refers to the decision of Hon'ble Bombay High Court in the case of CCE Vs Ultratech Cement Ltd - 2010 (20) STR 5 .....

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