2018 (2) TMI 992

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..... s aggrieved by the disallowance of credit of Rs. 16,15,244 availed by them between April 2007 in December 2012 on tax liability discharged on procurement of 'gardening service', 'rent-a-cab service' and 'maintenance service'. The first appellate authority, Commissioner of Central Excise (Appeals), Mumbai Zone - II, in impugned order-in-appeal no. CD/376/Bel/2015 dated 10th March 2015, restricted t .....

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..... Cenvat credit is not allowed when any goods or services are used primarily for personal use or consumption by employees.' and thus disentitling appellant to the benefit of credit of tax paid on services that till then were entitled to be availed. 2. Heard Learned Counsel for appellant and Learned Authorized Representative. Learned Counsel places reliance on the decision of Tribunal in Thiru Aro .....

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..... in Commissioner of Central Excise, Bangalore v. Millipore India Pvt Ltd [2012 (26) STR 514 (Kar)] and of the Tribunal in Commissioner of Central Excise, Delhi-III v. Interface Microsystems [2015 (39) STR 313 (Tri-Delhi)]. 3. Learned Authorized Representative insisted that the appellant should have established the nexus and that the services had not been used for personal benefit. 4. In view of .....

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