2016 (6) TMI 320

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..... This Appeal has been filed by the Appellant against Order-in-Appeal No. 265/BOL/2012 dated 11.12.2012 passed by the Commissioner of Central Excise (Appeals-III), Kolkata under which Cenvat Credit of Rs. 1,04,040/- has been disallowed to the Appellant by upholding Order-in-Original dated 19.09.2008 passed by the Adjudicating Authority. 2.  Sri H.Shukla, CA appearing on behalf of the Appella .....

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..... t was accordingly availed by his client. 4.  Sri S.Nath, AC(AR) appearing on behalf of the revenue argued that no documentary evidence was furnished by the Appellant before the Lower Authorities whether the fixed assets for which valuation services were availed were pertaining to the manufacturing unit or not. Ld.AR strongly defended the orders passed by the Lower Authorities. 5.  Hear .....

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..... relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and traini .....

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