Order Date – 16 May 2023

Parties: M/s Zoloto Industries Vs Commissioner of Central Excise

Facts –

• The Appellant, M/s Zoloto Industries, are engaged in manufacture of valves and cocks and are availing cenvat credit of duty paid on inputs and capital goods and service tax paid on input services used in or in relation to the manufacture of their final products.
• A show cause notice dated 16.01.2012 was issued denying cenvat credit of service tax paid on input services of Courier Agency Services, Exhibition Services, Insurance Services, Internet Services, and Website Designing on the ground that the said services were not covered by the scope of definition of ‘Input Service’ as defined under Rule 2(l) of the Cenvat Credit Rules, 2004.

Issue –

• Whether the appellant is eligible for cenvat credit on input services?

Order –

• The Tribunal observed that all the impugned services involved in the present case have been held to be input services by various decisions of the Tribunal, therefore, by following the ratio of the decisions, it was held that the impugned order is not sustainable in law and the same is set aside.
• The appeal is allowed.