2017 (7) TMI 1259

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..... e service provider is not in dispute. Appellant is a manufacturer of packaging machines and it is claimed that the services pertain to certain aspects of human resource management. On a perusal of the invoices which had been submitted along with appeal, it is not possible to come to a conclusion that these services were not connected with the manufacturing process nor has any explanation backed .....

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..... pertained to two distinct periods i.e. prior to 27th February 2010 and for the period thereafter till 30th March 2012. The issue pertains to availment of CENVAT credit on services rendered by different service providers and which were categorized as miscellaneous service , employee retention service and personnel profile service . 2. None appeared for the appellant. Heard Learned Authorised .....

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