Rule 3(5) of Cenvat Credit Rules not applicable to credit availed on input services

CESTAT, KOLKATA BENCH Seven Star Steels Ltd. Versus Commissioner of Central Excise, Customs & Service Tax Order No. A/868/Kol./2012 Appeal No. ST/21 OF 2011 DECEMBER  7, 2012 ORDER 1. This is an appeal filed by the appellant against the Order-in-Appeal No. 44/ST/B-II/2010, dated 14.10.2010 passed by Commr. (Appeals) of Central Excise, Customs & S. Tax, Bhubaneswar. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of sponge iron in their factory at Kelandamal, Orissa. For the manufacture of the said finished goods, the app...