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2015 (1) TMI 1141 - CESTAT MUMBAIDisallowance of input tax credit - Nexus with business - Held that:- export, port is the place of removal. Accordingly the CHA Service, Airport Service, Port Services, etc., are incurred in the Ports and accordingly the same are allowed. Services being Courier Services, Storage & Warehousing Services, Maintenance of Xerox/Fax Machines and Telephone Services are all related to the business of the appellant and same are accordingly allowed. In respect of Security Services, I find that the same is specifically included in Rule 2(l) of Cenvat Credit Rules. Having consider the rival contention, I hold Security Services is required for smooth running of industry concerned, which is located in remote area and Cenvat credit is accordingly allowed. As regards ‘Transport Services’, the appellant states that mainly transport is of the finished goods to its dealers across the country. Further on perusal of the Order-in-Original & Order-in-Appeal, I find that complete facts have not been mentioned, hence the disallowance is on ad hoc basis, which is not proper and against natural justice. Similar is the position with respect to amount of ‘other services’ head. Thus I set aside and remand to the adjudicating authority to re¬consider them as per the facts and law. As regards the penalty imposed under various Sections like 76, 77 and 78, Rule 15(3), etc., the same are set aside. - Accordingly, no case of mala fide etc. is made in availing the Cenvat credit- Decided partly in favour of assessee.
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