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Commissioner of Central Excise, Chennai-III Versus M/s. Visteon Automotive Systems India Pvt. Ltd.

2016 (7) TMI 1167 - CESTAT CHENNAI

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 n .....

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(2010 (11) TMI 34 - SUPREME COURT OF INDIA ). - There is no finding by the authority as to the absence of the nexus between the manufacture and the input service.Revenue has no material to contradict above proposition of the respondent. According .....

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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.40 .....

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contentions of both the authorities below in respect of CENVAT credit claimed by respondent on the transport service availed to bring the workers to their factory site. 3. Heard both sides and perused the records. 4. Our attention was specifically dr .....

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order. 5. 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 .....

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