2023 (5) TMI 758

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..... the present case have been held to be input services by various decisions of the Tribunal - reliance can be placed in the case of COMMISSIONER OF C. EX. CUS., VAPI VERSUS APAR INDUSTRIES LTD. [ 2010 (8) TMI 407 - CESTAT, AHMEDABAD] , GARWARE POLYSTER LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, AURANGABAD [ 2011 (10) TMI 73 - CESTAT, MUMBAI] , M/S. FIAMM MINDA AUTOMOTIVE LTD. VERSUS CCE, DELHI .....

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..... of the case are that the appellant are engaged in manufacture of valves and cocks falling under Chapter 84 of the First Schedule to the Central Excise Tariff Act, 1985 and are registered with the Central Excise and are availing cenvat credit of duty paid on inputs and capital goods and service tax paid on input services used in or in relation to the manufacture of their final products. Vide show c .....

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..... 76 5 Website Designing 20,600 Total 57,597 3. After following the due process, the Superintendent vide order dated 19.11.2012 disallowed cenvat credit of Rs. 57,597/- and ordered for recovery of the same alongwith interest. He also imposed a penalty of Rs. .....

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..... owing decisions : Courier Services (i) Apar Industries 2010 (20) STR 624 (Tri. Ahmd) (ii) Apar Industries Ltd 2011 (23) STR J194 (Guj) (iii) HEG Ltd 2010 (18) STR 446 (Tri. Delhi) Exhibition Services (i) Garware Polyster Ltd 2012 (26) STR 215 (Tri. Mumbai) Insurance Services (i) Stazen Toyetsu India Pvt Ltd 2009 (14) STR 316 (Tri. Bang .....

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