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2017 (12) TMI 270 - AT - Central ExciseCENVAT credit - various input services - denial on the ground that appellant failed to provide necessary evidence before the authority below for which there was disallowance of the cenvat credit of the respective amount involved in each appeal ordered and also on the ground of nexus - Held that: - on all services, except 4 services, namely Membership of Clubs, Reverse services by Director of company, Clubs and Association services, and Real Estate Agents services, the manner of disallowance made by the learned authorities below is without any cogent reason and evidence to the contrary. The disallowances were mechanical in nature - Therefore there cannot be any doubt at all about the availment of the input credit for manufacture of output establishing the nexus between the two - credit allowed on all the services except 4 services as mentioned. CENVAT credit - Membership of Clubs - Reverse services by Director of company - Clubs and Association services - Real Estate Agents services - Held that: - cenvat credit availed on these services are not eligible to get any cenvat credit on the facts and circumstances of the case since appellant did not bring out any appealable reason to satisfy that it has a proven case of nexus and integral connection between the input service and output manufactured - credit on these 4 services denied. Penalty - Held that: - the penalties shall stand reduced to the extent of credit of input services disallowed. Appeal allowed in part.
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