2013 (6) TMI 617

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....oshi, Supdt (A.R.) Per P.R. Chandrasekharan The appeal and stay application are directed against Order-in-Appeal No. YDB (28)/MV/2012 dated 18.05.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The appellant M/s Golden Tobacco Ltd. are manufacturers of cigarette and availed CENVAT credit of service tax paid on various services under 64 invoices and credit availed i....

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....authority vide order dated 09.11.2011 but there is no discussion made in the said order as to how the services have no nexus with the manufacturing activity undertaken by the appellant. On the contrary the appellant has categorized the services received and also explained the nexus between the service received and the manufacturing activity undertaken. There is no rebuttal of the claims of the app....

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....) of the CENVAT Credit Rules, 2004. In their submission before the lower authorities, they have clearly explained the nature of services received and its nexus with the manufacturing activity. From these submissions, it is very clear that the services availed are integrally connected with the manufacturing activity and hence they are rightly entitled for the credit. 4. The learned A.R. appearin....