TMI Blog2014 (5) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... and in respect of some services it was not allowed and assessee is in appeal. Where the benefit has not been allowed, the same has not been allowed with a simple observation that these are not covered under definition of 'input service' and has no nexus with the manufacture without any further details - Since in respect of the services under dispute in this case, the decisions cited above have ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals are taken together for consideration. 2. As already mentioned earlier, in all the appeals the issue involved is whether the appellant is eligible for CENVAT credit of service tax paid on the following services: Courier Agency Service, Clearing and Forwarding Service, Security Agency Service, Insurance Service, Banking and Financial Service, Maintenance or Repair Service, Test, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order under challenge in Appeal No. E/957/2009, in the other orders, there is a discussion about eligibility or otherwise of CENVAT credit on the services. We find the issue involved is no longer res integra and all the services under dispute are covered by the decision of the Hon'ble High Court of Karnataka in the case of Stanzen Toyotetsu India Pvt. Ltd. [2011 (23) S.T.R. 444 (Kar.)] and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the adjudicating authority or the Commissioner (Appeals) did not at all discuss the issue in detail and there is absolutely no consideration and no discussion. Since both sides agreed that the matter has to be remanded for fresh consideration, the issue involved in the Revenue's Appeal No.E/957/2009 is remanded to the original adjudicating authority for fresh adjudication on merits after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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