2017 (4) TMI 587

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....e Respondent. ORDER None present for the appellant. 2. Learned AR for Revenue says that the authority below has passed appropriate order not requiring any interference. 3. Heard learned AR for Revenue and also perused Para 5 of the appellate order wherein respective claims have been made by the appellant. The appellate authority on examination of the fact that there was no in....

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....l for miscellaneous work in apartment and use of telephone at the residence of Shri S.G. Prabhakar. There is no justification nor any relevancy or integral connection brought out by appellant on the grounds of appeal to establish that those were essential input services for providing output service. Accordingly, learned Commissioner (Appeals) is correct to deny Cenvat credit of these amounts. 5....