2016 (10) TMI 510

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....cial Member. Ms. Nandita S. Das, Adv. for the Appellant. Shri S. Mohan Kumar, AC (AR) for the Respondent. ORDER Appellant submits that there was delay of seven days in filing the appeal. There appears no deliberate intention on the part of the appellant to come to the Tribunal. Accordingly delay is condoned and appeal is admitted and taken up for disposal. 2.0 It is submitted on beh....

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....claimed as input services and the manufacturing activity carried out by the appellant. Therefore, no Cenvat credit is admissible. 4. Heard both sides and perused the records. 5. The justification given by the appellant as above serves the purpose of the manufacturing activity and there appears integral connection between the input services and the manufacturing activity. Therefore, Cenvat cr....