TMI Blog2019 (7) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... of appellant s claim for which no finding on the legality of the Commissioner s order for production of CA certificate is required to be given at this stage. Appeal allowed by way of remand. - Service Tax Appeal No. 87021 of 2018 - A/86269/2019 - Dated:- 19-7-2019 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Karan Sarawagi, C.A. for the Appellant Shri S.B. Mane, Asst. Commissioner, Authorised Representative for the Respondent ORDER SUVENDU KUMAR PATI: Denial of Cenvat Credit on tax paid towards input services of tours travels and hotel expenses to the appellant culminated into confirmation of duty demand of ₹ 2,65,472/- along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court s decisions given in Ramala Sahakari Chini Mills Ltd. v. CCE, reported in 2016-TIOL-20-SC-CX and Shasun Pharmaceuticals Ltd. v. CESTAT of the Hon ble Madras High Court reported in 2018 (9) GSTL J129 (Mad.) and CCE v. BEL, 2016 (42) STR 815. 4. It was further contended by the appellant that it had produced relevant documents as evidence to prove the nexus between input and output services but observation was made in both Order-In-Original Order-In-Appeal that expenses were not related to the disputed services as no documentary evidence was provided to justify the same despite the fact that at Page 7 para 5b of the Order-In-Appeal, Learned Commissioner (appeals) had acknowledged that appellant had sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble for the purpose of determination of Cenvat Credit. This is actually and legally not in conformity to the rule guiding admissibility of Cenvat Credit against input services. Position of law has under gone sea change after pronouncement of larger Bench decision by the of Hon ble Supreme Court in Ramala Sahakari Chini Mills Ltd. case, cited Supra, which has enlarged the meaning of includes found mentioned in Rule 2a of the Cenvat Credit rule 2004 and used it as an extension to the definition and not restriction . Admittedly this finding and the other subsequent decisions, which had been in place before passing of order by the Commissioner (Appeals), were not taken into consideration while passing his order. 7. During co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l corroborative evidence in support of appellant s claim for which no finding on the legality of the Commissioner s order for production of CA certificate is required to be given at this stage. Hence the order. ORDER 9. The appeal is allowed by way of remand to the original adjudicating authority namely Asst. Commissioner, Division B, Service Tax Commissionerate-III, Mumbai for re-adjudication on the basis of above observation. The order passed by Commissioner (Appeals) in Appeal No. CD/TR (APPEALS)/MC/58/2017-18 dated 12-2-2018 is accordingly set aside. Appellant is duty bound to participate in the re-adjudication proceedings upon notice. (Order pronounced in the court on 19-07-2019) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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