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TMI Blog2016 (11) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Act - Held that: - the disputed services namely legal services and erection and commissioning of elevator fall in the definition of input services as they are integrally connected with the business activities of the appellant. Reliance placed on the decision of CCE Nagpur Vs Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT] where Hon’ble High Court of Bombay has given a v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per CENVAT Credit Rules 2004. A show-cause notice dated 9.12.2011 was issued alleging wrongful availment of CENVAT credit of service tax paid towards legal services and repair and maintenance services of elevator during the period March 2010 to May 2011 as detailed below: CENVATY credit availed Nature of services Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant on the said services is liable to be disallowed and recovered under Rule 14 of the CENVAT Credit Rules 2004 read with Section 11A of the Central Excise Act. Thereafter the Assistant Commissioner vide order-in-original dated 05.06.2013 confirmed the demand amounting to ₹ 1,39,515/- along with interest and penalty. Being aggrieved by the said order, the appellant filed appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the appropriate courts against the defaulting customers for recovery of dues. Similarly the appellants have availed credit of tax paid on installation and commissioning services of elevator installed in the registered office of the company which is also situated within the same premises where in the factory is situated. In support of his submissions he relied upon the decision of the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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