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2016 (9) TMI 1239 - CESTAT BANGALORE

2016 (9) TMI 1239 - CESTAT BANGALORE - TMI - Cenvat credit - availed irregularly - bank charges, AMC and pest control charges - nexus with the manufacturing activity of the appellant - Held that:- by following the decisions of tribunal in the case of MPI Machines Ltd. vs. CCE, Indore [2014 (1) TMI 718 - CESTAT NEW DELHI] and in the case of Hindustan Coca-Cola Beverages (P) Ltd. vs. CCE, Hyderabad [2009 (5) TMI 379 - CESTAT, BANGALORE], I am of the opinion that the impugned order is not sustainab .....

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shnamoorthy, Consultant For the Appellant Mr. Pakshi Rajan, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order passed by the Commissioner (A) dated 9.1.2014 vide which he has denied the CENVAT credit on bank charges service, AMC for service of attendance recording machine and pest control services. Briefly the fact of the present case are that appellant is engaged in the manufacture of Graphite Electrodes, Nipples and other Graphite products fall .....

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redit on the ground of lack of nexus with input service and manufacture of final product. Aggrieved by the same, the appellant filed the appeal before the Commissioner (A) who vide his impugned order allowed the credit in respect of certain services but denied the same in respect of bank charges, AMC and pest control charges holding that they have no nexus with the manufacturing activity of the appellant. Aggrieved by the same the present appeal has been filed. 2. Heard both the parties and peru .....

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