2016 (9) TMI 1239

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..... Pakshi Rajan, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order passed by the Commissioner (A) dated 9.1.2014 vide which he has denied the CENVAT credit on bank charges service, AMC for service of attendance recording machine and pest control services. Briefly the fact of the present case are that appellant is engaged in the manufacture....

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....rtain services but denied the same in respect of bank charges, AMC and pest control charges holding that they have no nexus with the manufacturing activity of the appellant. Aggrieved by the same the present appeal has been filed. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order denying the CENVAT credit on input servic....