JAYPEE BELA PLANT Vs. UNION OF INDIA

JUDGEMENT

(1.) Since identical questions of fact and law are involved in these Writ Petitions, hence all these matters are being decided by this common order. For the sake of convenience, the facts are being taken from Writ Petition No.16624/2010 to decide the controversy involved therein.

(2.) The petitioner-Company has filed the Writ petition No.16624/2010 along with bunch of Writ Petitions under Article 226 of the Constitution of India, challenging the Order-In-Original dtd. 29/3/2010 passed by the Respondent No.3- Assistant Commissioner, Customs and Central Excise, Satna and common Order-In-Appeal dtd. 30/9/2010 passed by the Respondent No.2- Commissioner (Appeals) Customs, Central Excise & Service Tax, Bhopal (M.P.) rejecting the Appeal No.145/BPL/2010 filed by the petitioner-Company.

(3.) The petitioner- Company is a registered Company under the Companies Act, 1956, having its registered office at Sector-128, Noida, Uttar Pradesh. The petitioner-Company is engaged in the business of cement manufacturing. Being a registered Company, it was availing the benefit of Cenvat credit of Central Excise Duty as well as Input Services such as air travel agent, maintenance and repair, Mandap keeper, Rent-A-Cab and telephone services on the strength of a document of input services distributor under input service used in or in relation to the manufacture of final produce.