2017 (3) TMI 642

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..... .R. for the  Respondent-Revenue ORDER Heard both sides.  2.   These four appeals  are filed against the Orders-in-Appeal dated 14.6.20913 passed by the Commissioner (Appeals), Central Excise , Surat II. 3.   Briefly stated the facts of the case are that  the appellants have availed CENVAT credit of Rs. 4,39,722/-, Rs. 18,160/-, Rs. 3,04,054/- and Rs. 1,5 .....

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..... bmits that  even though the service tax was paid on services relating to maintenance  of staff quarter and guest house, the CENVAT credit is not  admissible on the said services as held by  the Hon'ble Gujarat High Court in the case of Commissioner of Central Excise & Customs vs. Gujarat Heavy Chemicals Limited.- 2011 (22) STR 610 (Guj.). However, since the demands were issued .....

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..... as been held that the  service tax paid on  such services are admissible to credit being 'input service' as defined under Rule 2(l) of CENVAT Credit Rules, 2004. 6.   Ld. A.R. for Revenue reiterates the findings of the ld. Commissioner (Appeals). 7.   I find that  recovery  of inadmissible  CENVAT credit   with regard to Staff Quarter and Gu .....

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