MAHANGAR GAS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, MUMBAI II
LAWS(CE)-2015-6-34
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on June 23,2015

Mahangar Gas Ltd. Appellant
VERSUS
Commissioner Of Central Excise, Mumbai Ii Respondents




JUDGEMENT

M.V.RAVINDRAN, MEMBER (J) - (1.)THESE two appeals are directed against Order -in -Appeal Nos. US/323/M -II dated 10.05.2012 and 146/M -II/2014 dated 30.05.2013.
(2.)Heard both sides and perused the record.
(3.)THE issue involved in this case is regarding the Cenvat credit of service tax paid on the services for inspecting vehicles providing MS plates at regional transport office at Andheri, Tardeo and Ghatkopar. It is the case of the revenue that the services rendered by the service provider are not connected with the manufacturing activity of the appellant i.e. CNG and hence they are not input services, as also the definition of input service as per Rule 2(1) of CENVAT Credit Rules, 2004 does not permit the appellant to avail Cenvat credit on such services. Both the lower authorities have held against the appellant.
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