2012 (5) TMI 509

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..... f the Service Tax has been denied on the ground that the same was not actually paid at the time of availment of credit and was subsequently discharged by service provider along with interest. As regards first issue that though the Commissioner (Appeals) has taken into account the Tribunal's judgment in the case of ITC Ltd. v. CCE, Hyderabad = (2009) 22 STT 282 (Bang-CESTAT) = 2010 (17) S.T.R. 146 (T), he has not followed the same on the ground that Hon'ble Supreme Court in the case of Maruti Suzuki Ltd., 2009 (240) E.L.T. 641 (S.C.), has held that the services on which the credit stand availed must have nexus with the final product. The said approach of the Commissioner (Appeals) stand assailed by the ld. Advocate on the ground that the abo .....

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..... p;   CCE, Hyderabad v. Voith Turbo Pvt. Ltd., 2011 (21) S.T.R. 52 (Tri.-Bang.) (f)      Brakes India Ltd. v. CCE, Mysore, 2010-TIOL-817-CESTAT-BANG (g)     Ultratech Cement Ltd. v. CCE, Bhavnagar, 2010 (258) E.L.T. 266 (Tri-Ahmd.) = 2011 (22) S.T.R. 578 (Tribunal) (h)    CCE, Nagpur v. Ultratech Cement Ltd., 2010-TIOL-745-HC-MUM-S.T. = 2010 (20) S.T.R. 577 (Bom.) (i)      Coca Cola India Pvt. Ltd. v. CCE, Pune, 2009 (242) E.L.T. 168 (Bom.) = 2009 (15) S.T.R. 657 (Bom.) (j)      Semco Electrical Pvt. Ltd. v. CCE, Pune, 2010 (18) S.T.R. 177 (Tri.-Mum.). 2. The Hon'ble Supreme Court in the case of Indian Farmers Fe .....

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..... redit is admissible. In view of the above, I hold that the services availed by the appellant in respect of Effluent Treatment Plant are admissible input services and the CENVAT Credit of Rs. 1,01,797/- (Rupees One Lakh, One Thousand, Seven Hundreds and Ninety Seven Only) is admissible to the appellant. 3. As regards dis-allowance of CENVAT Credit of Rs. 3,50,286/- (Rupees Three Lakhs, Fifty Thousands, Two Hundreds and Eighty Six Only) and of Rs. 56,374/- (Rupees Fifty Six Thousands, Three Hundreds and Seventy Four Only), it is not clear from the impugned order of the Commissioner (Appeals) that as to whether the same is denied on the ground of procedural lapses or on the ground that the duty does not stand deposited by the service pr .....

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