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TMI Blog2017 (5) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal for non-compliance of Section 35F is not sustainable in law as the same has been passed contrary to the binding judicial precedents - Held that: - this case needs to be remanded back to the Commissioner (A) and hence, I remand the case to Commissioner (A) with a direction to decide the appeal on merits without insisting for the pre-deposit - appeal allowed by way of remand. - E/26634/2013- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rious input services. The department issued show-cause notice dated 29.11.2011 proposing to deny the CENVAT credit of service tax on various input services totaling to ₹ 10,32,582/-. After following the due process of law, the original authority vide Order-in-Original dated 29.8.2012 confirmed a majority of the demand being ₹ 5,29,004/- and allowing the credit of ₹ 5,03,576/-. Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held to be input service as per the definition of input service provided in Rule 2(l) of CENVAT Credit Rules (CCR), 2004. He also submitted that the definition of input service has been given wider interpretation by various judgments of the Courts in the following cases: i. Coca Cola India Pvt. Ltd.: 2009 (15) STR 657 (Bom.) ii. CCE vs. ABB Ltd.: 2011 (23) STR 97 (Kar.) iii. CCE vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. vs. CCE: 2001 (23) STR 444 (Kar.) Courier Charges CCE vs. Deloitte Tax Services India Pvt. Ltd.: 2008 (11) STR 266 (Tri.-Bang.) Freight Charges on Sales CCE vs. Beekay Eng. Castings Ltd.: 2009 (16) STR 709 (Tri.-Del.) House Keeping/Installation of FHCS and Snake Management Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cited by the counsel. Further, in the appellant s own case this Tribunal vide its Final Order No. 20688/2016 dated 30.8.2016 has held that most of these services fall in the definition of input service. Considering the facts and circumstances, the impugned order is set aside and the appeal is remanded back to the Commissioner (A) for deciding the same in accordance with law by passing a reasoned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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