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2016 (12) TMI 223 - AT - Central ExciseDenial of CENVAT credit - there are some input services which have been used for trading activity - Held that: - it appears that during the personal hearing held before the lower authority i.e. Commissioner, the appellant took the plea that they had taken cenvat credit only in respect of input service(s) which were used in the manufacturing of goods. However, this submission has not been supported by any evidence either before the lower authority i.e. Commissioner or before the Tribunal. Hence when there is no evidence produced to establish nexus between the input service and the manufacturing conducted by the appellant, the cenvat credit based on such invoices/bills/challans issued by the ISD is not admissible - appeal dismissed - credit not allowed - decided against appellant-assessee.
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