TMI Blog2018 (8) TMI 1675X X X X Extracts X X X X X X X X Extracts X X X X ..... exceptional circumstances where it is required for the purpose of quantification of the demand or where the original authority has passed orders without complying with the principles of natural justice. But the Commissioner(Appeals) should not have exercised the power of remand in the circumstances as prevailing in the present case - the power of remand exercised by the Commissioner(Appeals) is not legally sustainable in the present case. Courier services availed for import of inputs and export of finished goods - Held that:- The courier service availed by the appellant fall in the definition of input service as contained in Rule 2(l) of CCR 2004 - credit allowed. Rent paid on job workers premises - Held that:- CENVAT Credit on rent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the Commissioner(Appeals) in the impugned order has not given any finding at all. Out of the remaining 11 appeals, in the first six appeals (mentioned below), the issue involved is denial of CENVAT credit on courier services availed for import of inputs and export of finished goods and in the next 5 appeals (mentioned below), the only issue is denial of CENVAT credit on rent paid on job workers premises. 2. Briefly, the facts of the present case are that the appellants are engaged in the manufacture and clearance of excisable goods like cables and connectors etc. falling under Chapter 85 of the CETAT, 1985. The appellants were audited by the officers of the Internal Audit Department and during the course of audit, certain irregularitie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. E/20747/2018 04/2015 to 06/2015 Rs.64,399 Rs.64,399 7 E/20897/2018 04/2012 to 08/2012 Rs.4,36,796 Rs.2,18,398 8 E/20894/2018 09/2012 to 09/2013 Rs.3,19,233 Rs.3,19,233 9 E/20758/2018 10/2013 to 09/2014 Rs.5,21,610 Rs.2,00,000 10 E/20759/2018 10/2014 to 09/2015 Rs.4,08,511 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against. The learned counsel further submitted that as per the judgment of the Hon ble Punjab Haryana High Court in the case of CC, Amirtsar Vs. Enkay (India) Rubber Co. Ltd. and in the case of CCE, Jalandhar Vs. B.C. Katari [2008(221) ELT 508 (P H)] wherein it has been held that the Commissioner(Appeals) has been divested of the powers to remand the cases back to the adjudicating authority after deletion of that power from Section 35A(3) of the Central Excise Act vide amendment made in 2001. Learned counsel also relied upon the decision of the Hon ble Supreme Court in the case of MIL India Ltd. [2007(210) ELT 188 (SC)] wherein the Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004. Further the same is used in or in relation to the manufacture of input service. In support of this submission, he relied upon the following decisions:- i. MIL India Ltd. [2007(210) ELT 188 (SC)] ii. CC, Amritsar Vs. Enkay (India) Rubber Co. Ltd. and CCE, Jalandhar Vs. B.C. Katari [2008(221) ELT 508 (P H)] iii. Coca Cola India (P) Ltd. Vs. CCE [2009 (242) ELT 168 (Bom.)] iv. CCE, Ahmd. Vs. Ambalal Sarabhai Enterprises Ltd. (Tax Appeal No.433 of 2010 before High Court of Gujarat) v. Perfetti Van Melle India Ltd. Vs. CCE, Delhi IV [2016(44) STR 624 (Tri. Chan.)] vi. Shree Precoated Steel Vs. CCE, Pune-III [2018-TIOL-1428- CESTAT-MUM] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on rent paid on job worker premises has been allowed on the ground (a) Rule 3(1) of the CENVAT Credit Rules, 2004 specifically provided for availment of CENVAT Credit by a manufacturer or producers of final products in respect of any, discharge of duties or taxes or cess paid on any input or input services used in the manufacture of intermediary products, by a job worker availing benefit of exemption specified in the Notification No.214/86-CE and the said goods are received by the manufacturer for use in or in relation to manufacture of final product and (b) the facts of the case of the appellant were in accordance with the provisions of Rule 3(1) of the CENVAT Credit Rules, 2004. Further I find that the rent paid is essential service dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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