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TMI Blog2015 (11) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on such courier charges and utilized the same for payment of service tax on its output services like GTA, Repair &. Maintenance and Erection, Commissioning or Installation services for which the appellant was also registered under provisions of the Finance Act, 1994. Courier services were utilized for dispatch of excisable goods to its buyers as well as for dispatch of accessories for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices are input services for rendition of output services, cenvat credit is equally admissible. - Decided in favour of assessee. - Service Tax Appeal No. 59065 of 2013 - Final Order No. A/52611/2015-SM(BR) - Dated:- 19-8-2015 - G. Raghuram, President, J. For the Appellant : Shri Rohit Bector, CA For the Respondent : Shri B B Sharma, AR ORDER Per G Raghuram The assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of ₹ 1,25,080/-was disallowed and ordered to be in order to be recovered along with interest under Section 75 of the Finance Act, 1994 in addition to imposition of penalty equivalent to the amount of cenvat disallowed, under Rule 15 of Cenvat Credit Rules, 2004 read with Section 78 of the Finance Act, 1994. 3. On the admitted factual scenario, the assessee is a manufacturer of micros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these were not used as input services for providing the output services. The authorities below also held that the assessee could not avail cenvat credit for remittance of central excise duty on finished excisable goods namely microscopes since these were post-manufacturing activities and therefore were not eligible for cenvat credit. 5. The High Court of Punjab Haryana in Ambuja Cements Ltd, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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