TMI Blog2009 (8) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... credit within the provisions of law. Aggrieved by the said order, the revenue preferred an appeal before the Commissioner (Appeals). The Commissioner (Appeals), in turn, set aside the order passed by the Adjudicating Authority. Held that- the Commissioner (Appeals) setting aside the order, only in brief has held that the Cenvat Credit availed by the appellants are against the provisions of law, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he abovementioned services by contravening the provisions of rules 3, 4 and 9 of Cenvat Credit Rules, 2004 on the following grounds:— (a) In respect of the goods transport service, it was alleged that the activity is post manufacturing activity and is not in relation to the manufacture, the service tax paid on such services is not entitle for credit. (b) In respect of the mobile phone services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by the impugned order passed by the Commissioner (Appeals), filed the present appeal. 5. Heard both sides and perused the records. 6. The learned Counsel appearing on behalf of the appellant submits that after examining the matter in detail with regard to use of the impugned services the Adjudicating Authority has dropped the proceedings against the appellant but on the other hand the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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