2014 (2) TMI 920

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....hri C. Mohan, Advocate For the Respondent : Shri Parmod Kumar, JC (AR) JUDGEMENT Per Mathew John; The applicant is a manufacturer of footwear having corporate office at Gurgaon and factories at Hosur, Bangalore, Faridabad, Batagunj and Bata Nagar. Both excisable goods and non-excisable goods are manufactured in these factories. They have availed the benefit of CENVAT Credit Scheme. The....

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....’ given in both the show-cause notice and in the impugned order are not very clear because only Challan numbers for distribution by ISD are given. He gave a detailed break-up of each of the services rendered and the credit taken against each of the said services, for each of the periods. 2. Revenue was of the view that these services would not be covered by the definition of ‘input services....

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....puted services are, services like Man-power and Recruitment Agency, Management Consultants, Royalty Services etc. It is also noted that amounts involved in transportation of goods from Regional Distribution Centers to the Retail Outlets involved in the present two appeals are about Rs.20 lakhs. 5. In a similar matter, in the applicants own case, in Misc. Order No.401972013, dated 08-01-2013 in....