TMI Blog2018 (8) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... as the legal issue raised therein is left open to be considered in an appropriate case. - CEA No.36 of 2018 (O&M) - - - Dated:- 23-8-2018 - MR. RAJESH BINDAL AND MR. AMIT RAWAL, JJ. For The Appellant : Mr. Sourabh Goel, Advocatea ORDER RAJESH BINDAL J. The appellant in the present appeal has challenged the order dated 05.06.2017 passed by the Customs, Excise and Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order dated 5.6.2017, Annexure A-4 is a non speaking order and is based on mere surmises and conjectures to conclude that the respondent assessee is entitled to benefit of CENVAT Credit for 'rent service', when admittedly, the part of premises has been sub leased to sister concern and therefore that part of service is not availed and does not have nexus with manufacturing process? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld by the Hon'ble Apex Court in the case of Maruti Suzuki Ltd. 2009(240) ELT 641 (SC)? ( vii) Whether in the facts and circumstances of the case, the Ld. CESTAT has committed a grave error in relying upon the judgment reported in 2010 (260) ELT 369 (Bom) in the case of Ultratech Cement Pvt. Ltd., when the same is under challenge before the Hon'ble Supreme Court and moreover the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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