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2015 (9) TMI 624 - CESTAT DELHIDenial of CENVAT Credit - nexus with manufacturing activity - Held that:- For the nexus of the services impugned, I find that the respondent paid service tax on lending of DLF office Chandigarh, maintenance charges Mumbai office, brokerage and commission paid to the agent for obtaining office building at Bombay, insurance, plant and machinery, security charges of Chandigarh office, house keeping charges at Chandigarh, Medical and accident insurance of employees, maintenance / rent charges of Bangalore office, insurance of office at Chandigarh and Mumbai. As these service has been availed by the respondents in the course of their business of manufacturing. In these circumstances, as held by the Hon’ble Bombay High Court in the case of Ultratech Cement (2010 (10) TMI 13 - BOMBAY HIGH COURT), I hold that appellant are entitled to take Cenvat credit. - Decided against the revenue. Although they have taken the Cenvat credit in the absence of invoices which were not found during the course of audit, but thereafter no efforts have been made by the appellant to produce original invoice. In these circumstances, I do not find infirmity in the order of imposition of penalty on the respondent. In these circumstances, I do not find any infirmity in the impugned order, same is upheld - Decided against the assessee.
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