2017 (6) TMI 1222

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..... CENVAT credit had been considered by the Tribunal and various High Courts in various decisions - the summary disposal of the issue without ascertaining the applicability of the cited decisions has caused detriment to the appellant. It is necessary that the law laid down in these decisions be complied with. To enable that to be done, the impugned order is set aside and the matter remanded back t .....

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..... ral Excise Act, 1944 confirmed by the original authority and upheld in the impugned order. The availment of credit of tax paid on certain input services during March 2009 was denied on the ground of absence of nexus with the manufacture and clearance of final product, viz., bread improvers. 2. According to the lower authorities eleven services covered in the impugned order are not among those .....

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..... d. [2011(23) STR J194 (GUJ.)] would support them, for 'telephone service it is Keltech Energies Limited v. Commissioner Central Excise, Mangalore [2008(10) STR 280(Tri Bang.)] , for air ticket booking service, Dr. Reddy's Lab Ltd v. Commissioner Central Excise, Hyderabad [2010 (19) STR 71 (Tri-Bang)] and Commissioner Central Excise, Nagpur v. Indorama Synthetics (I) Ltd [2014 (35) ST .....

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