TMI Blog2016 (12) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is distinguishable and not in the facts of the present case In the case of the Deepak Fertilizers & Petrochemicals Corpn. Ltd. [2013 (1) TMI 165 - CESTAT, MUMBAI] the input service was utilized in installation of the storage tank outside the factory. Whereas in the present case input services have been utilizing for procurement of inputs, that is sugar Cane, required for manufacture of excisable goods, being sugar and molasses. Accordingly the appeal is allowed - decided in favor of appellant-assessee. - Appeal No.E/55292/2013 (SM) - Final Order No.70863/2016 - Dated:- 28-3-2016 - Shri Anil Choudhary, Judicial Member Present for the Appellant: Shri R. Krishnan, Advocate Present for the Respondent: Shri Pawan Kumar Singh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of inputs. Reliance was placed on the ruling of Honourable Supreme Court in the case of Regional Director V/s High Land Coffee Works reported in 1991 (3) SCC 617 wherein it was held that once an activity is related to business, it has to be considered as an input service and the credit of the same could not be denied. The SCN was adjudicated vide order-in-original dated 29/3/2012 confirming the proposed demand with interest and equal amount of penalty was imposed under Rule 15 of Cenvat Credit Rules, 2004 read with section 11 AC of the Central Excise Act 1944. Being aggrieved the appellant preferred appeal before ld. Commissioner (Appeals) with the impugned order allowing the appeal in part, held as follows: ln view of the above: I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in eligible input, that the said service cannot be said to be not in relation to business. The Id. Counsel also relied on the contentions made by them before the Courts below. Accordingly the learned Counsel prays for allowing the appeal. 3. The learned A.R. for Revenue relies on the impugned order n He further places reliance on the DOB, decision the judgement of this Tribunal in the case of Deepak Fertilizers Petrochemicals Corpn. Ltd. Vs. CCE Belapur reported in 2013 (288) EL 316 (Tri.-Mumbai) wherein under the facts that services were used in installation of storage tanks outside the factory for storage of input ammonia at the JNPT, which was required in manufacturing of final product at the factory, this Tribunal held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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