TMI Blog2020 (3) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012-13 - HELD THAT:- The appellants have provided output services i.e., Sterlisation of Pharma and Food products for which they charged consultancy fees on process development and other aspects relating to the management of company, namely labour law, legal opinion etc. The issue of admissibility of credit on these services is covered by the judgement of Hon ble High Court of Allahabad in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he credit with interest, hence penalty is not warranted - Penalty set aside. Appeal allowed in part. - Service Tax Appeal No. 85393 of 2019 - A/85098/2020 - Dated:- 16-1-2020 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) Shri P.K. Shetty, Advocate for the Appellant Shri S.B. Mane, (AC) Authorized Representative for the Respondent ORDER Per: Dr. D.M. Misra Heard both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Learned Commissioner(Appeals) who has partly allowed the appeal. Hence the present appeal. 4. Ld. Advocate Shri P.K. Shetty for the appellant submits that in their grounds of appeal even though they have disputed the admissibility of Cenvat Credit on various input services, however, as per the instructions of the appellant they have reversed credit with interest on many of these input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In support, he has referred judgement of this Tribunal in the case of Dr. Reddy s Lab Ltd V/s. Commissioner of Central Excise, Hyderabad. 5. Ld. AR for the Revenue reiterates the findings of the Ld. Commissioner (Appeals). 6. Heard both sides and perused the records. 7. I find that the issue relates to determination of CENVAT Credit on input services, namely professional charges and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les related activities undertaken by the Appellant and also covered by the judgement of Dr. Reddy s Laboratory case.(Supra) Hence, credit on such input services is also admissible. 8. Ld. Advocate for the appellant submits that the credit in relation to several other input services availed post 1.4.2011 on a bonafide belief but later the appellant had reversed the credit with interest, hence pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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