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2021 (7) TMI 164 - AT - Service TaxCENVAT Credit - input services - sub-contract of assembling / installation services - post-manufacturing activity or not - HELD THAT:- It is seen from the Statement of Demand as well as the earlier show cause notices referred in para-2 of the Statement of Demand that the main allegation raised against the appellant is that the credit is not eligible for the reason that the assembling / installation activity sub-contracted by them is a post-manufacturing activity. When there is no allegation against the appellant, mere findings recorded in the order is of no consequence to deny the credit. The credit has been wrongly disallowed - Appeal allowed - decided in favor of appellant.
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