2016 (6) TMI 320

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...., AC(AR) for the Revenue (s) ORDER This Appeal has been filed by the Appellant against Order-in-Appeal No. 265/BOL/2012 dated 11.12.2012 passed by the Commissioner of Central Excise (Appeals-III), Kolkata under which Cenvat Credit of Rs. 1,04,040/- has been disallowed to the Appellant by upholding Order-in-Original dated 19.09.2008 passed by the Adjudicating Authority. 2.  Sri H.Shuk....

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....at Credit Rules, 2004 and argued that credit was accordingly availed by his client. 4.  Sri S.Nath, AC(AR) appearing on behalf of the revenue argued that no documentary evidence was furnished by the Appellant before the Lower Authorities whether the fixed assets for which valuation services were availed were pertaining to the manufacturing unit or not. Ld.AR strongly defended the orders pa....

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....final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as acco....