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TMI Blog2023 (6) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... T MUMBAI] consistently this Tribunal has allowed benefits of availment of input services to the present Respondent in respect of Service Tax paid towards handling charges of Fly Ash facilities. There are force in the argument led on behalf of the Respondent Company since the same is solely based on the judicial precedent and guidelines issued by the Government of India. Further there is nothing mentioned in the Cenvat Credit Rules that credits on inputs or input services are allowed only when it is received within the factory premises. Appeal dismissed. - Excise Cross Objection Application No. 91106 of 2013 (On behalf of the Respondent) In Excise Appeal No. 87131 of 2013 - FINAL ORDER NO. A/85685/2023 - Dated:- 25-4-2023 - HON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Rules, 2002. In the appeal preferred by the Assessee, Commissioner (Appeals) vide his detailed order dated 7.12.2012 had set aside the Order-in-Original by holding that Cenvat Credit Rules, 2004 had not prescribed for use of input services solely in the factory premises and place of receipt of input services being immaterial, he allowed the availment of Cenvat Credit of the said amount that was denied to the Assessee/Respondent. Department is before us challenging the legality of the said order. 3. We have heard submissions from both the sides and perused the written note filed by the Respondent as well as relied upon case laws. Learned Authorised Representative for the appellant reiterated the findings of the Adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lete disregard of Circular dated 22.8.2019 issued by the Government of India that aimed at minimization of litigation on the ground of monetary limits and judgment of the Hon ble Bombay High Court passed in the case of CCE Vs. Dorf Ketal Pvt. Ltd. reported in 2019 (366) ELT 66 (Bom.) the Department is pursuing further its appeal which is liable to be withdrawn set aside. 4. We have gone through the case record and submissions made by the adversaries and we find force in the argument led on behalf of the Respondent Company since the same is solely based on the judicial precedent and guidelines issued by the Government of India. Further there is nothing mentioned in the Cenvat Credit Rules that credits on inputs or input services are allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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