2017 (7) TMI 335

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....the impugned order wherein the ld. Commissioner (A) allowed the cenvat credit on Call Centre Services received by the appellant after clearance of goods for sale promotion and also dropped the demand on scrap cleared without payment of duty. 2.   The facts of the case are that the appellant availed cenvat credit on Call Centre Services which was sought to be denied on the ground that th....

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....ubmits that the appellant has not informed that they have cleared scrap without payment of duty. Moreover, the scrap has been manufactured by the appellant which is liable for duty and the same has been cleared without payment of duty, therefore, the impugned order is to be set aside. 4.   On the other hand, the ld. Counsel supported the impugned order. 5.   Heard both the si....