2017 (1) TMI 1228

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....A, For the Appellant Shri Pakshi Rajan, AR, For the Respondent Per: S.S GARG The present appeal is directed against the impugned order passed by the Commissioner (Appeals) dated 30.08.2013 wherein he partially allowed the appeal of the appellant and held that the appellants are eligible for refund of unutilized cenvat credit in respect of service tax paid on Clearing and Forwarding, Couri....

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....y Eight Thousand Five Hundred and Twenty Eight only) was rejected on the ground that nexus between input services and manufactured goods was not provided and the appellant failed to produce the document in support of his claim. Aggrieved by the said order, appellant filed an appeal before the Commissioner who partially allowed the appeal of the appellant. 2. Heard both the parties and perused t....

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....d to input credits, these credits are in the nature procurement of packing materials, consumables, components etc. towards manufacturing of final products. Though the appellant produced the documents but the same have not been considered. Further with regard to Foreign Travel, appellant submitted that these services are incurred by the production and marketing personnel for enhancement of business....

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....in the impugned order. 5. After considering the submissions of both the parties, I find that as far as Car Hire Charges, Foreign Travel and Freight Outward and Rental Charges and Transportation Charges are concerned, they fall in the definition of 'input service' as held in various decisions of the Tribunal. But in order to prove that appellant has incurred these expenditure, the appellant is r....