9911796707
TMI Blog2012 (11) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... . (AR), for respondent Per: P. R. Chandrasekharan 1. The appeal and stay application are directed against order-in-appeal No. YDB/30/Th-I/2012 dated 12/03/2012 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-I. 2. The appellant, M/s.Plus Paper Foodpac Ltd., Badlapur, Thane, are manufacturers of paper and paper products. They availed Cenvat Credit of the service tax paid on C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken by the appellant and therefore, they are not eligible for the refund. Accordingly, the demand for Cenvat credit wrongly taken was confirmed along with interest thereon and an equivalent amount of penalty was imposed on the appellant. The appellant preferred an appeal before the lower appellate authority, who rejected their appeal. Hence, the appellant is before me. 3. The Ld. Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er No.A/112/12/SMB/C-IV dated 11/05/2012 wherein the issue was considered and it was held that the impugned services are eligible input services and the appellant are rightly entitled for Cenvat credit of the service tax paid thereon. Accordingly, the Ld. Counsel pleads for allowing their appeal. 4. The Ld. AR appearing for the revenue reiterates the findings of the lower authorities. 5. I have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avail Cenvat credit and the availment of Cenvat credit will be entirely governed by the terms and conditions of the Cenvat credit rules. The fact that input or input services, on which duty/tax has been paid, have been received and used in the manufacture of excisable goods which have been exported is not in dispute. In the show cause notice, the only ground taken for denying the credit is that b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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