2017 (11) TMI 1680

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....For the Respondent : Shri L. Patra, AR ORDER Per : Mr. Ashok Jindal The appellants are in appeals against the impugned orders wherein the cenvat credit on membership fees paid to the Gujarat State Federation of Co-operative Sugar Factories Ltd., was denied on the premise that the said service do not have any nexus to the manufacturing activities of the appellants in terms of Rule 2 (l) of CCR, ....