2018 (5) TMI 304

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....ri R. Subramaniyan, AC (AR) For the Respondent ORDER The appellant is aggrieved by the disallowance of credit on the input services namely Land Development Charges. 2. The brief facts of the case are that the appellants are engaged in the manufacture of Steering parts and Power Steering pump and are availing the facility of cenvat credit on inputs, capital goods and various input services....

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....of documents to establish that the service provider had obtained service tax registration and also documents to support that the appellant had paid amount towards Land Development Charges including the service tax. He therefore prayed that the matter may be remanded to the adjudicating authority for verification of these documents. 4. Ld. A.R Shri R.Subramaniyan reiterated the findings in the i....