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TMI Blog2024 (7) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- The respondent-assessee availed Cenvat Credit on various services and Revenue denied on few which included CHA services for export, renting of immovable property service, CHA (import), legal consultancy service, company secretary service, convention services, real estate service, cargo handling service etc. These all services have been used in or relation to manufacture of finished goods and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .02.2019 passed by Customs Excise And Service Tax Appellate Tribunal, Chandigarh in appeal No. E/51924 of 2014 whereby the Tribunal has allowed appeal of the respondent-assessee. 3. The brief facts of the case are that the respondent-assessee is engaged in the manufacture of motorcycles. The respondent is paying excise duty on the finished goods and availing Cenvat credit on inputs as well as inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat Credit Rules, 2004 read with Section 11AA of the Central Excise Act, 1944; and c. Penalty should not be imposed on them under the Rule 15 (2) of the Cenvat Credit Rules, 2004 and Rule 25 (1) of the Central Excise Rules, 2002 read with Section 11AC (1) of the Central Excise Act, 1944. 4. The said show cause notice culminated in order dated 30.12.2013 whereby Commissioner of Central Excise, Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd fall within the definition of input service . 8. Mr. Anshuman Chopra, Sr. Standing Counsel, CBIC on being confronted with Rule 2 (l) of Cenvat Credit Rules, 2004 whereby the expression input service has been defined and findings of Tribunal, expressed his inability to controvert entitlement of Assessee to avail Cenvat Credit on different services used by it. 9. We do not find any factual or leg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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