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2016 (7) TMI 1167 - AT - Central ExciseCENVAT credit claimed on the transport service availed to bring the workers to their factory site - Held that:- When the nexus and integral connection of input with the manufacture comes out, it would not be proper to entertain Revenue appeal since no evidence has come from Revenue to impeach the order of the Commissioner (Appeals). Such decision can be taken following the ratio laid down by the Apex Court in the case of Ramala Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise, Meerut (2010 (11) TMI 34 - SUPREME COURT OF INDIA ). There is no finding by the authority as to the absence of the nexus between the manufacture and the input service.Revenue has no material to contradict above proposition of the respondent. Accordingly, respondent is also entitled to CENVAT credit of the air travel agency service availed by it. - Decided in favour of assessee.
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