2016 (9) TMI 1380

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....ent. ORDER The present appeal is directed against the impugned order dated 28-8-2014 passed by Commissioner (Appeals) vide which the Commissioner (Appeals) has rejected the Cenvat credit on transportation services, port services, CHA services and upheld the order-in-original by rejecting the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are manuf....

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....t services and not having any nexus with the manufacturing activities. Thereafter vide order dated 2-5-2013, the Assistant Commissioner confirmed the proposal in the show cause notice. Aggrieved by the same, the appellant filed appeal before the Commissioner. The Commissioner vide order dated 28-8-2014 rejected the appeal of the appellant. Aggrieved by the said order, the appellant has filed prese....

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....E v. Bhilai Engineering Corpn. Ltd. [2016 (41) S.T.R. 774 (Tri.-Del.)] (3)     CCE v. Rolex Rings (P) Ltd. [2008 (230) E.L.T. 569 (Tri.-Ahmd.)] (4)     Ashirwad Pipes Pvt. Ltd. v. CCE [2013 (31) S.T.R. 693 (Tri.-Bang.)] (5)     CCE v. Pokarna Ltd. [2013 (30) S.T.R. 379 (Tri.-Bang.) = 2013 (292) E.L.T. 316 (Tribunal)] (6)  &n....