TMI Blog2019 (5) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... - denial on account of nexus - HELD THAT:- Though the appellant have made an elaborate submission of the use of the services but no supporting documentary evidence was produced - As regard the credit on proportionate basis, though the appellant have made a categorical submission before the adjudicating authority but the same was not considered by the adjudicating authority. The services even th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s namely, C F Agent Import, C F Agent-Warehouse, Management Consultant/CA Service, Commercial Training and Coaching, Business Support Services, Manpower Recruitment and Supply Services, Laundry Services, Management Fees, Security Services, etc. The lower authority has denied the cenvat credit on the ground that the services were not used in or relation to the manufacture of final product, the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e a depot from where the excisable goods are sold and some services were used at that depot which is place of removal, therefore, it cannot be said that the credit was availed on the services used outside the factory. He placed reliance on the following judgments which is cited below: Panasonic energy India Co. Ltd 2017(5) TMI 1334-CESTAT-AHM Tata Technologies Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterates the findings of the impugned order. 4. We heard both the sides and perused the records. As regard the actual use of the service, we find that though the appellant have made an elaborate submission of the use of the services but no supporting documentary evidence was produced. As regard the credit on proportionate basis, though the appellant have made a categorical submis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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