2016 (11) TMI 1422

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....med 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 CENVAT Credit Rules, 2004. As the issue is i....

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....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 appellant vide Order-in-original dated 18.11.2011 and 23.11.2011. Aggrieved by....

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.... 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 have filed these two appeals. 3. I have heard the learned counsel for the parties and perused the records. 4. ....