2017 (4) TMI 788

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....ra, Authorised Representative ORDER Per : Dr D.M. Misra This appeal is filed against OIA-DMN-EXCUS-000-APP-264-13-14 dt 30/12/2013 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -DAMAN. 2.  Briefly stated the facts of the case are that the appellant had availed Cenvat Credit of Rs. 49,564/- and Rs. 8,258/- during the period 2008-09, 2009-10 and 2010-11 on....

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....bsp; trading of the goods stored but, it is  to distribute  part quantity to their own units, for which they have taken dealers registration, so as to enable them to issue dealers invoices for the part quantity of goods in favour of their own units. It is his contention that  the service tax paid on storage  of raw materials  goods which  has  nexus with the manu....