2015 (7) TMI 1179

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.... Mr. R K Mishra, DR for the Appellant. Mr. Rakshit Verma, (Advocate) for the Respondent. ORDER Per S K Mohanty: The Revenue is in appeal against the impugned order dated 17.07.2013 passed by the Commissioner (Appeals), Central Excise, Gurgaon. 2. The Revenue has filed this appeal against the impugned order on the ground that there is no nexus between the disputed services and the....

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....ellate forum. 4. The Ld. DR appearing for the Revenue reiterates the findings recorded in the grounds of appeal and submits that the disputed services are not eligible for cenvat benefit as per the decisions of this Tribunal in the case of Commissioner of Central Excise Chennai vs Sundaram Brake Linings reported in 2010 (19) STR 172 (Tri. Chennai). 5. Heard the Ld. Counsel for both sides. ....