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M/s. Rolltec Engineering Versus Commissioner Of Central Excise, Ltu, Chennai

2015 (10) TMI 1051 - CESTAT 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 p .....

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apparent from the order itself depicted in paras 6 and 9 is required to be referred. The appellant had made categorical submission as to how Car Hiring has relevance to the business. It was also explained how Cleaning Service and Sewage Line Maintena .....

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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 - .....

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wing services availed suffering service tax:- (i) Car Hiring Charges (ii) Cleaning Charges (iii) Sewage Line Maintenance Charges (iv) Security Services (v) Foreign Travel Services (vi) Container Fumigation Service (vii) Pallet Fumigation Service (vii .....

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siness 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. R .....

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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 passed by an appellate authority. Therefore, submiss .....

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