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2014 (4) TMI 605 - AT - Central ExciseDenial of Cenvat credit - Exempted services - Held that:- Out of the Rs. 3.83 crore credit taken as mentioned above, about Rs.91 lakhs pertains to the period after 01/04/2011 when the definition of input service was amended so as to exclude certain services from the purview of “input service”. Therefore, the denial of Cenvat credit on these excluded services, prima facie, appears to be sustainable in law. As regards the balance services, the major amount pertains to 3 or 4 services, namely, air travel agent services, outdoor catering service, rent-a-cab service, tour operator service, and club or association service. These account for Rs.3.64 crore of the total credit taken - it is for the person availing the credit to establish the nexus between the input services and the manufacture /clearance of excisable goods and in the absence of any nexus between the two, input service credit can be rightly denied. After going through the adjudicating authority's order, we find that the reasons given by him for denying the credit are impeccable and cannot be brushed aside. The appellant has not pleaded any financial hardship. Thus, in the absence of a prima facie case and financial hardship, the balance of convenience lies in favour of Revenue - Conditional stay granted.
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