TMI Blog2018 (1) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed. - E/86177/13 - A/90964/17 - Dated:- 21-7-2017 - Mr. C.J. Mathew, Member (Technical) Shri Sachin Citnis, Advocate for appellant Shri A.B. Kulgod, Asst. Commr (AR) for respondent ORDER Appellant, M/s Skoda Auto India Ltd, who had an arrangement with M/s Volkswagen India Pvt Ltd., for manufacture of their cars, installed some of the plant and machinery at the premise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appeal was dismissed. 3. It would be worthwhile to pause and reflect on the specific finding of the first appellate authority, i.e. Hence what has to be decided is that whether the service is related to manufacturing activities are not of the manufacturing unit at Aurangabad, whether the said services that essential for manufacturing activity to take place, whether the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eficiency in the rules pertaining to availment the CENVAT credit. The show cause notice, too, does not seek any response on the above questions from the appellant. Any finding on such questions would, therefore, not be consistent with the principles of adjudication. 5. Accordingly, the denial of CENVAT credit of tax paid on insurance premium for capital goods belonging to the appellant use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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