2016 (11) TMI 347

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..... Shri D.K. Deb, Assistant Commissioner (AR), for the Department ORDER Per Mr. Anil G. Shakkarwar : The brief facts of the case are that the appellant was supplying Bio-manure and Cane-seed meant for distribution amongst Cane Growers and Service tax paid on the transportation of Bio-manure and Cane-seed, transported to the Cane Growers was availed as Cenvat credit on account of input service o .....

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..... d by the said Order-in-Original dated 30-10-2013, appellant preferred appeal before Commissioner (Appeals), Lucknow. The ld. Commissioner (Appeals) through Order-in-Appeal No. 237-CEx/APPL-LKO/LKO/2014 dated 20-11-2014 agreed with the findings of the Original Authority and dismiss the appeal. 2. Aggrieved by the said Order-in-Appeal dated 20-11-2014, the appellant is before this Tribunal. The gro .....

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..... & Central Excise, Hyderabad Vs. ITC Limited reported at 2013 (32) S.T.R. 288 (A.P.)" and argued that the plantation activity was held to be having nexus with the manufacturing activity of respondent in the said case law as ruled by Hon'ble High Court of Andhra Pradesh at Hyderabad. 4.  The ld. Department Representative has argued that there is no direct or indirect relationship between the .....

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