DSCL SUGAR Vs. COMMISSIONER OF CENTRAL EXCISE, LUCKNOW

JUDGEMENT

(1.) IN this proceeding four appeals are being considered. The dispute is about the same issue but for different periods has shown in the following table : -

(2.) THE issue involved in these appeals is whether they were eligible to take Cenvat credit on different services viz. : -

(3.) THE contention of the Counsel for the appellant is that they were selling sugar from the godown at Agra and Farrukhabad. The above definition of input services allowed Cenvat credit for services utilised in relation to storage up to the place of removal. This expression is there in the said definition throughout the disputed period.