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TMI Blog2019 (7) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... ce is not admissible. But, since the claim of the Appellant is that they have not availed credit on the GTA service in the present case, therefore, the said question does not merit any consideration. Appeal allowed - decided in favor of appellant. - Excise Appeal No.485 of 2011 - FINAL ORDER NO.A/86279/2019 - Dated:- 23-7-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) Ms. Anja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT Credit of ₹ 10,72,270/- during the period 01.03.2009 to 31.08.2009, a show cause notice was issued to recover the same along with interest and penalty. On adjudication, the entire demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal, hence the present appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.A. Certification service and various other services are held to be admissible being an input service, as held in various judgments of the Tribunal. 4. Per contra, the learned A.R. for the Revenue, reiterating the findings of the learned Commissioner (Appeal), has submitted that in view of the judgment of Hon ble Supreme Court in the case of CCE ST Vs Ultra Tech Cement Ltd 2018 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of input service as prescribed under Rule 2(l) of CENVAT Credit Rules, 2004. SN Nature of Service Judgment 1 Courier Sunbeam Generators Pvt. Ltd Vs CCE 2016 (7) TMI 895 - CESTAT CHENNAI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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