2009 (8) TMI 382

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....ts M/s. International Transmission Products Pvt. Ltd. has preferred this appeal against the impugned order passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants have availed Cenvat credit of Service Tax paid on the following services:— (a) goods transport service (b) mobile phone service (c) credit card service and (d) air travel agent 3. A show-cause not....

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....e services are not in or in relation to the manufacture and hence the appellants are not entitled to the credit. 4. Vide order-in-original, the Adjudicating Authority has held that the appellants are entitled for Cenvat credit on the above services as they have availed the credit within the provisions of law. Aggrieved by the said order, the revenue preferred an appeal before the Commissioner (Ap....

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....als). 8. On careful examination of the records placed before me and the submissions made by the learned Counsel for the appellants, I find that the original adjudicating authority, after going through each and every aspect of the documents supplied by the appellants with regard to use of the impugned services, passed the appropriate order whereas the Appellate Authority has not given any findings....