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2015 (9) TMI 1462 - CESTAT NEW DELHI

2015 (9) TMI 1462 - CESTAT NEW DELHI - TMI - Cenvat credit - service tax on rent for its corporate /head office at Delhi - nexus with the manufacture of the finished goods - Held that:- the show cause notice has been issued seeking denial of cenvat benefit on the sole ground that there is no nexus between the input service and the finished goods manufactured by the appellant. Since the said allegation levelled in the show cause notice was dropped by the Commissioner (Appeals) by holding that the .....

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: Shri V. Swaminathan, Advocate Present for the Respondent : Shri.G.R. Singh, DR ORDER This appeal is directed against the impugned order dated 8th January, 2014 passed by the Commissioner (Appeals), Central Excise, Chandigarh, wherein cenvat credit taken by the appellant on renting of immovable property disallowed confirmed in the adjudication order, has been upheld. 2. The brief facts of the case are that the appellant is engaged in the manufacture of BOPP Film and Leather Finishing Foil Tran .....

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xus with the manufacture of the finished goods. The show cause notice was adjudicated vide order dated 27th February, 2013, wherein the allegations made therein have been confirmed. Besides, the adjudicating authority took the view that since, the agreement with the landlord has been executed by Max Speciality Products Limited, which is not registered with Central Excise Department, taking of cenvat credit by the appellant is not in conformity with the cenvat statute. In appeal, the Commissioner .....

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