2017 (6) TMI 1222

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..... Organics Industries against order-in-appeal no. BR(372)/ThI/2012 dated 5th December 2012 of Commissioner of Central Excise (Appeals), Mumbai Zone - I challenges the recovery of CENVAT credit of Rs. 2,90,243 under rule 14 of CENVAT Credit Rules 2004, along with interest thereon and imposition of penalty of like amount under rule 15 of CENVAT Credit Rules, 2004 read with section 11AC of Central Exci .....

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..... It is seen that each of the services that were disallowed as eligible to be availed CENVAT credit had been considered by the Tribunal and various High Courts in various decisions. Learned Chartered Accountant has submitted that for 'courier services', John Deere India Pvt. Ltd. v. Commissioner Central Excise, Pune-III [2016 (41) STR 990 (Tri- Mum)] and Commissioner v. Apar Industries Ltd. .....

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..... for parcels Commissioner Central Excise, Nagpur v. Ultratech Cement Ltd. [2010 20 (STR) 577 (Bom)] is in their favour. 5.  It would appear that the summary disposal of the issue without ascertaining the applicability of the above cited decisions has caused detriment to the appellant. It is necessary that the law laid down in these decisions be complied with. To enable that to be done, the im .....

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