2015 (9) TMI 1462

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....ppeal is directed against the impugned order dated 8th January, 2014 passed by the Commissioner (Appeals), Central Excise, Chandigarh, wherein cenvat credit taken by the appellant on renting of immovable property disallowed confirmed in the adjudication order, has been upheld. 2.  The brief facts of the case are that the appellant is engaged in the manufacture of BOPP Film and Leather Finish....

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....eement with the landlord has been executed by Max Speciality Products Limited, which is not registered with Central Excise Department, taking of cenvat credit by the appellant is not in conformity with the cenvat statute.  In appeal, the Commissioner (Appeals) has negated the views taken by the adjudicating authority with regard to the nexus aspect.  However, the Commissioner (Appeals) h....

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....er submits since the allegation levelled in the show cause notice with regard to the nexus between the input service and the finished goods manufactured by the appellant has been decided by the Commissioner (Appeals) in favour of the appellant, which has not been contested by the Department in further appeal,  the issue in dispute has attained finality and as such denial of cenvat benefit on ....