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2016 (7) TMI 1167 - CESTAT CHENNAI

2016 (7) TMI 1167 - CESTAT CHENNAI - TMI - CENVAT credit claimed on the transport service availed to bring the workers to their factory site - Held that:- When the nexus and integral connection of input with the manufacture comes out, it would not be proper to entertain Revenue appeal since no evidence has come from Revenue to impeach the order of the Commissioner (Appeals). Such decision can be taken following the ratio laid down by the Apex Court in the case of Ramala Sahkari Chini Mills Ltd. .....

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2016 - Shri D.N. Panda, Judicial Member and Shri V. Padmanabhan, Technical Member Shri L. Paneer Selvam, AC (AR) for the Appellant Shri Sai Prashanth, Advocate for the Respondent ORDER Learned counsel says that similar such matter has already been disposed by this Bench vide Final Order No.40753/2016 dated 9.5.2016, for which early hearing application filed by the respondent may be allowed and the appeal be heard. Accordingly, MA (EH) is allowed and the appeal filed by Revenue is taken up for di .....

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