2018 (2) TMI 992

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....dent ORDER M/s Bharat Bijlee Ltd is aggrieved by the disallowance of credit of Rs. 16,15,244 availed by them between April 2007 in December 2012 on tax liability discharged on procurement of 'gardening service', 'rent-a-cab service' and 'maintenance service'. The first appellate authority, Commissioner of Central Excise (Appeals), Mumbai Zone - II, in impugned order-in-appeal no. CD/376/Bel/....

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....irectly or indelicate..... The principle is that Cenvat credit is not allowed when any goods or services are used primarily for personal use or consumption by employees.' and thus disentitling appellant to the benefit of credit of tax paid on services that till then were entitled to be availed. 2. Heard Learned Counsel for appellant and Learned Authorized Representative. Learned Counsel plac....

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.... the decision of the Hon'ble High Court of Karnataka in Commissioner of Central Excise, Bangalore v. Millipore India Pvt Ltd [2012 (26) STR 514 (Kar)] and of the Tribunal in Commissioner of Central Excise, Delhi-III v. Interface Microsystems [2015 (39) STR 313 (Tri-Delhi)]. 3. Learned Authorized Representative insisted that the appellant should have established the nexus and that the services h....