learned counsel submitted that the appellant had not taken any CENVAT credit on input service attributable to trading. I do not find any merit ... manufacture of final products would not qualify as input service under Rule 2(l) of CENVAT Credit Rules. In the present case, input service credit
holding that such services cannot be held to be cenvatable input service, the appellants have been denied the benefit of Cenvat credit ... toilet soap and soap noodles and was availing the Cenvat credit in respect of inputs and input services. According to the appellant, it is necessary
benefit of Cenvat credit of duty paid on various iron and steel items by holding the same as cenvatable inputs. I find the Revenue ... Vandana Global Ltd. [2010 (253) ELT 440 (LB)]., they are not cenvatable items.
2. I find that the period involved in the case of Shriram
boiler as also on repair activities by treating the same as cenvatable inputs. Commissioner (Appeals) has granted benefit to the respondents by referring to Board
invoice had not been paid by manufacturer of the inputs.
iv. the inputs on which Cenvat credit has been availed by the appellants ... inputs including central excise duty has not been born by the appellants.
Thus it is obvious that the inputs on which Cenvat credit availed
respect of inputs/input servics received by output serviced provider prior to his obtaining service tax is admissible and denial of Cenvat Credit ... inputs/input services received by an output service provider during period prior his obtaining service tax registration is admissible and denial of Cenvat Credit
inputs/input service which were used in the manufacturing of exempted goods. He further submits that the provisions of Rule 6(6)(v) of CENVAT ... inputs when manufacturing of exempted goods.
4. Heard both sides.
5. In this case the appellant has procured inputs/input service on payment of duty
erstwhile Cenvat credit Rules, 2002 required that the Cenvat credit utilization should be equal to Cenvat credit taken on inputs if inputs are removed ... erstwhile Cenvat Credit Rules, 2002 provided that Cenvat credit may be utilized for payment of an amount equal to Cenvat credit taken on inputs
fully exempted goods. Since, the appellant were using common Cenvat credit availed inputs for manufacture of dutiable as well as exempted final products and were ... undisputed facts are that the appellant were using common Cenvat credit availed inputs for manufacture of dutiable final product and exempted final products
clandestine removal, which in turn are based upon the shortages of inputs detected at the time of visit of the officers.
2. Without going into ... penalty on account of the alleged shortage in stock of cenvatable inputs, I find that although the appellants admitting such shortage have deposited the amount
