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TMI Blog2022 (10) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... pass a de novo order after considering all the documents to be submitted by the appellant before him. - EXCISE APPEAL NO. 10263 OF 2017 - Final Order No. A/11225/2022 - Dated:- 18-10-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri. S.S. Gupta, Mehul Jiwani, Chartered Accountant for the Appellant Shri. Vinod Lukose, (Superintendent) Authorized Representative for the Respondent ORDER M/s. Shubhalakshmi Polyesters Ltd. have filed present appeal being aggrieved with the Order-in-Original No. BHR-EXCUS-000-COM-084-16-17 dtd. 31.10.2016 under which the Commissioner has disallowed the cenvat credit availed by the Appellant on various input services. 1.1 The fact of the case is that appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture. Without setting up the factory, there cannot be any manufacture. Services used in setting up the factory are, therefore, unambiguously covered as input services under main part of the definition of input service . He placed reliance on the following Judgments. (i) Pepsico India Holding (p) Ltd. [2021 (7) TMI-1094 CESTAT-HYDERABAD. (ii) M/s Bharat Coking Coal Ltd. 2021(10) TMI 383 CESTAT KOLKATA (iii) Shi Chabmundeshwari Sugars Ltd.- 2021(11) TMI -13-CESTAT BANGALORE (iv) M/s Kellogs India Pvt. Ltd. GST 2020(7) TMI 414 -CESTAT HYDFRABAD. (v) Commissioner of C.Ex. Delhi Vs Bellsonica Auto Components India Pvt. Ltd. 2015(40) S.T.R. 41 (P H) (vi) Sai Sahmita Storages (P) Ltd. 2011 (23) STR 341 (AP) (vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on presumption without verifying the nature and use of services. 6. He further argued that applying the user test laid down by the Hon ble Supreme Court in the case of M/s Rajasthan Spinning Weaving Mills Ltd. reported in 2010 (225) ELT 481 (SC) credit of service tax paid on input services shall be allowed to the Appellant. 7. He also submits that show cause notice is given in April 2016 whereas the credit for the periods 2011-12 and 2012-13 are proposed to be denied. Hence the entire demand is time barred as same is beyond the period of 2years. 8. On the other hand, Shri Vinod Lukose, learned Superintendent (Authorized Representative) appearing for the Revenue reiterated the findings recorded in the impugned order to strengthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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