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TMI Blog2017 (6) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: S. S. Garg The present appeal is directed against the impugned order dated 31.7.2014 passed by the Commissioner (A) whereby the Commissioner (A) rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellants are holders of Central Excise Registration and manufacturers of Food Flavors falling under Chapter Heading No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endered at M/s. Eco Space Campus were not used directly or indirectly, in or in relation to the manufacture and clearance of final products by the appellants and hence they were not eligible for availment of credit. Hence, show-cause notice dated 20.2.2013 was issued for recovering the credit along with interest and penalty. After following the due process of law, the original authority confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants are not eligible for CENVAT credit of service tax. Aggrieved by the said order, the appellant has filed the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by ignoring the binding judicial precedent on the same issue. She further submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the factory and for this submission, she relied upon the following decisions: * CCE Vs. Siemens Healthcare Diagnostics Ltd.: 2014 (36) STR 192 (Tri.-Ahmd.) * M/s. Punjab Communications Ltd. Vs. CCE: 2012 (278) ELT 676 (Tri.-Del.) * M/s. Sudarshan Chemical Industries Ltd. Vs. CCE: 2010 (262) ELT 974 (Tri.-Mum.) 4.2 She also submitted that cost of R & D is component of CAS-4 and thus CENVA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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