2016 (11) TMI 1422

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....Respondent : Pakshi Rajan (AR), Mohammed Yousuf (AR) ORDER S. S. Garg (Judicial Member) The present appeals are directed against the impugned order passed by the Commissioner (A) vide his order dated 18.7.2013 vide which the Commissioner (A) has partially allowed the appeal of the appellant and partially dismissed the appeal seeking refund of unutilised CENVAT credit under Rule 5 of the C....

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....arch 2010 in appeal No. E/27950/2013 and similarly a refund claim of Rs. 1,10,425/- for the period April June 2010 in appeal No.27951/2013. The adjudicating authority have rejected the claim partially on certain services on the ground that the CENVAT credit taken were not directly used in the manufacture of final products or for providing output services and not received in the premises of the app....

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.... ground that nexus is not proved and with regard to other four services viz., Maintenance, Management and Repair Service, Manpower Recruitment or Supply Agency, Practising Chartered Accountant Service, Technical Testing and Analysis Service, the refund has been rejected on the ground that the input services are received in the other plot of the assessee. Aggrieved by the said order, the appellant ....

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....e of CCE, Bangalore vs. Biocon Ltd.: 2014 (9) TMI 716 wherein the Honble High Court observed that if the assessee owns more than one unit and all the units are situated at a place, it would constitute a factory. Admittedly, in this case not even two separate registrations have been given. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. Since both the is....