2013 (10) TMI 202

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..... o.PJ/441/VDR-II/2012-13, dt.12.02.2013, passed by Commissioner (Appeals), under which OIO No. D/STC/AC/AB/04/ INOX/2011-12, dt.09.05.2011 has been upheld. The issue involved in this case is that appellant has taken CENVAT Credit of Service Tax on certain input services such as advertising charges, lease rental charges, housekeeping charges, outsource labour charges, etc. and utilized the said CENV .....

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..... CENVAT Credit Rules, 2004 is concerned, he relied upon the following case-laws:- i) Rochem Separation Systems (I) Pvt. Ltd. Vs CCE Thane-II 2013 (291) ELT 467 (Tri-Mum) ii) Dabur Pharma Ltd Vs CCE Kolkata-I 2010 (262) ELT 275 (Tri-Kolkata) iii) Foods, Fats & Fertilizers Ltd. Vs. CCE Guntur 2011 (22) STR 484 (Tri-Bang) 2.1 It was also argued by the ld. Advocate that the CENVAT Credit of Rs.1,79 .....

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