2021 (10) TMI 1127

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..... Chattopadhyay, Authorized Representative for the Respondent ORDER PER P.K.CHOUDHARY : The instant appeal has been filed by the assessee, M/s. Jai Balaji Industries Ltd (hereinafter referred to as the Appellant) against denial of Cenvat Credit of Rs. 3,47,642/- for the period from April 2009 to December 2011 vide the Adjudication Order dated 28.03.2017 as further upheld by the Ld. Commissioner .....

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..... t fee are generally charged by the Banks during processing of loan application and the said service is in no way used directly or indirectly in or in relation to manufacture of final products of the appellant. 3. Heard Shri S.Mohapatra, Ld.General Manager (Taxation) for the Appellant and Sri Joydip Chattopadhyay, Ld.A.R. for the Revenue through video conferencing and perused the appeal records. A .....

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..... I find that there is no dispute about the receipt of services inasmuch as the appellant has duly received the services from Bank and that payment of the Banking charges for loan processing and upfront fee have been duly made since not disputed in the impugned orders. It is also seen that the order passed by the authorities below have travelled beyond the allegations made in the SCN. When no disput .....

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