2015 (11) TMI 1647

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ervice for the factory - So far as rental of the cycle stand is concerned, that in no way establishes the nexus between output manufactured or service provided by the appellant - appeal allowed - decided partly in favor of appellant. - Appeal No. E/40882/2014 - Final Order No. 41519 / 2015 - Dated:- 11-11-2015 - Shri D.N. Panda, Judicial Member Shri M. Kannan, Advocate for the Appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nufacturing carried out. Therefore, appellant should not be granted any relief on that count. 3. Heard both sides and perused the records. 4. So far as catering is concerned, it appears that such service was availed to discharge an obligation under the Factories Act. Therefore, there shall not be denial of CENVAT credit in respect of service tax paid to avail the catering service for the fac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X