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2015 (10) TMI 1051 - CESTAT CHENNAI

2015 (10) TMI 1051 - CESTAT CHENNAI - 2015 (329) E.L.T. 949 (Tri. - Chennai) - Disallowance of Cenvat credit - Various services - Held that:- Order of the learned Commissioner (Appeals) does not disclose as to examination of the evidence in respect of each of the services availed by the appellant. He simply endorsed the order passed by the learned Adjudicating authority. This is vividly clear when pages 9 and 10 of the appellate order is examined. Such bald order is not accepted by law to be pas .....

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s to be connected with the manufacture and sale activity. The appellant further explained the Container Fumigation Service, Pallet Fumigation Service as well as Courier Charges which were relevant for its exporting activity. - Matter remanded back - Decided in favour of assessee. - E/00671/2010 - Final Order No. 40709 / 2015 - Dated:- 25-6-2015 - Shri D.N. Panda, Judicial Member, J. For the Petitioner : Shri M. Kannan, Adv. For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER Learned counsel s .....

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Foreign travel is bound to be incurred to procure orders and also to ensure business since the appellant is engaged in export of brake assembly parts of motor vehicles. It is also a Central Excise duty assessee. All the services availed had a direct nexus to the manufacture and also to the business activity of the appellant. Revenue on the other hand supports the order passed by learned Commissioner (Appeals). 3. The order of the learned Commissioner (Appeals) does not disclose as to examinatio .....

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