TMI Blog2023 (6) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... service. The original authority has not thoroughly examined the documentary evidences and other aspects in support of denial of the benefit of Cenvat credit to the appellants. Further, we also find that the disputed services involved in this case were also involved in the subsequent period 2015-17 and upon proper analysis of the documentary evidences, the original authority vide order dated 06.05.2022 has allowed the Cenvat benefit to the appellants. On minute study of both the orders, there are no justification found as to how and under what circumstances the Cenvat credit on the disputed services were allowed by the adjudicating authority for the subsequent period, which were denied for the previous period. Furthermore, it has also been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed by the appellants during the period April, 2006 to March, 2015 was sought to be denied by the department on the ground that those services have no nexus with the output services provided by the appellants and as such, those services cannot be considered as input service as per the definition contained in Section 2(l) ibid. The show cause notices issued in this regard for the said period were adjudicated vide the impugned order dated 14.03.2018, wherein the original authority has allowed Cenvat credit amounting to Rs.30,46,93,426/- on certain input services and denied the credit in respect of other services amounting Rs.13,19,96,912/- by upholding the allegations levied in the show cause notices that there is no nexus between input se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Noida, 2017 (42) STR 60 (Tri-All.); 2. Rent a cab service Union of India vs Martin Lottery Agencies Ltd. 2009 (14) STR 593 (SC) 3. General Insurance Services Atlas Documentary Facilitators Company (P) Ltd vs C.S.T., Mumbai- I, reported in 2017 (50) S.T.R. 22 (Tri.-Mumbai); 4. Erection commission or installation services Lifelong Meditech Ltd. vs. CCE S.T., Gurgaon-II 2016 (44) S.T.R 626 (Tri.-Chan.) 5. Event Management Services Accenture Services Pvt. Ltd. vs. Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticipation or use in the provision of the output service. We find that the original authority has not thoroughly examined the documentary evidences and other aspects in support of denial of the benefit of Cenvat credit to the appellants. Further, we also find that the disputed services involved in this case were also involved in the subsequent period 2015-17 and upon proper analysis of the documentary evidences, the original authority vide order dated 06.05.2022 has allowed the Cenvat benefit to the appellants. On minute study of both the orders, we do not find any justification as to how and under what circumstances the Cenvat credit on the disputed services were allowed by the adjudicating authority for the subsequent period, which were d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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