2016 (11) TMI 1451

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.... AC (AR), for the Respondent. ORDER Appellant says that Service Tax credit has been denied in respect of the following services :- S. No. Description of Services 1. Auctioneering service 2. Mobile telephone services 3. EDI Maintenance Service 4. FOREX Services 5. Quality System Audit 6. Service tax credit taken based on incomplete distribution invoic....

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....emsp;Heard both sides and perused the records. 6. Pleading of the appellant in so far as first five services are concerned, it appears that goes to the root of the activity carried out by the appellant. The explanation given by the appellant about the periodicity of the availment of the service and nature of service availed, throws light that those are integrally connected with the manufac....