TMI Blog2016 (12) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... based on the applicable Board Circulars. Denial of credit - denial on the ground that the documents are not in the name of the appellant company, Cuddalore but issued in the name of their Head Office at Madurai - Held that: - The services availed have no nexus with the manufacturing or business activity of the appellants. On this count, this part of the appeal totalling disallowance of credit of ₹ 17.521/- is therefore, sustained and in consequence, the appeal of the appellants on this count stands rejected. Appeal allowed by way of remand. - E/41826 & 41827/2016 - 42409-42410/2016 - Dated:- 5-12-2016 - Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Ramachandran, Adv. For the appellant Shri K. P. Muralidhara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsultant Shri S. Ramachandran, submits that in both the appeals as regards to the issue of disallowance of credit of service tax of ₹ 31,365/- and ₹ 36,687/- availed by the appellants on transportation during removal of excisable goods is concerned, the Commissioner (Appeals) has not properly taken note of analysed submissions made before him. He drew attention to the submission filed at the time of hearing on 11.04.2006 at page-26 of the appeal paper book, wherein they had submitted that the price of which the excise duty has been paid is inclusive of freight charges ie. Price is FOR destination and further, all risks till delivery of goods to the customer s place is borne by them as they also insure for transit risk in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly service, maintenance service related to wind mill located outside the factory and courier and security related to their Head Office etc., not related to the appellant company at Cuddalore and ordered recovery of the same under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944. He further submits that the power generated in the wind-mill is being captively consumed in the factory at Cuddalore and other services such as courier and security services are related and utilized by their Head office and therefore they are entitled to credit on these services also. 4. On the other hand, Shri K. P. Muralidharan, AR, reiterates the correctness of the impugned order. However, he has no objection to remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings in the OIO, wherein the original authority has disallowed credits interalia on the ground that bills related to the construction of wall and construction of worker s rest room has no nexus between the services availed at outside place at Erode ad the manufacturing activity at Cuddalore. I find merit in the submission of the Ld. AR. The services availed have no nexus with the manufacturing or business activity of the appellants. On this count, this part of the appeal No. E/41827/2016 totalling disallowance of credit of ₹ 17.521/- is therefore, sustained and in consequence, the appeal of the appellants on this count stands rejected. 5. Appeal No. E/41826/2016 is allowed by way of remand and appeal No. E/41827/2016 is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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