TMI Blog2018 (4) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... input services were utilized exclusively for the purpose of clearing inputs as such and, hence, the availment of credit is well within the provisions of rule 3 of CCR 2004 - appeal dismissed - decided against Revenue. - E/85568/2015 - A/92262/2017 - Dated:- 17-11-2017 - Shri C J Mathew, Member (Technical) Appearance: Shri AB Kulgod, Assistant Commissioner (AR), for appellant Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read with section 11AC of Central Excise Act, 1944. On appeal, Commissioner of Central Excise (Appeals), Mumbai Zone-II, vide order-in-appeal no. CD/62/BEL/2014 dated 25th November 2014 set aside these leading to appeal by Revenue. 2. It is the contention of the appellant that the first appellate authority had failed to apply the definition of input service in rule 2(l) read with rule 3(1) t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed only to inputs used in manufacturing and services that were used exclusively for manufacture. He submitted that the incidental use of services in the removal of inputs as such could not, under CENVAT Credit Rules, 2004, be considered to be in breach of rule 3. 5. Having heard the rival submissions and perused the records, no evidence appears of any clearances having been effected other than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provision akin to reversal of credit on inputs does not exist for services is not tenable in the present context as it is impossible for input services to be cleared that such. Nevertheless, in the absence of any evidence of trading, which would ab initio nullify credit availed on goods procured for such activity, and as there is no scope for denying credit availed on inputs used for manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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