2015 (4) TMI 650

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....Chartered Accountant says that in both the cases, CENVAT credit disallowed relates to testing and certification charges, training, courier services, renting, security services, telephone charges, transportation charges, AMC and printing and stationery. He justifies the incurring of the cost of testing and certification which was used for testing the samples of the goods manufactured which is direc....

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....ncerned, that being related to DG sets used in the manufacture, that also qualifies to get CENVAT credit. Printing and stationery being used in the business, CENVAT credit thereon is admissible. In view of the above, not only stay applications may be disposed but also appeals may be allowed. 2. Revenue supports the adjudication and says that learned Commissioner (Appeals) has assigned reason of....