Cenvat credit not deniable as services settled to be eligible input service

Indo Alusys Industries Ltd. Vs Commissioner of Central Goods and Service Tax (CESTAT Delhi) CESTAT Delhi held that once the services in question have already been settled to be the eligible input services, the Cenvat credit thereof cannot be denied to the assessee. Facts- Two show cause notices, alleged that M/s. IAIL, Bhiwadi had wrongly availed Cenvat credit of Rs.53,58,845/- during November 2006 to June 2009 and Rs.23,73,986/- during the period August 2009 to June 2010 on the strength of irregular input service distribution invoices. Appellants were also alleged to have utilized the said ir...