2019 (4) TMI 1406

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....ellant (s) Shri A. K. Biswas, Supdt. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary : The appellant/applicant has filed the present Miscellaneous Application for condoning the delay of 71 days in filing the appeal before this Forum. 2. In view of the reasons as narrated in the application, the delay in filing the appeal is condoned. The Misc. Application (COD) is allowed. ....

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....ial Year, 2008-09. It is the case of the Revenue that the service tax towards processing of their claim for capital subsidy and power incentive, were neither directly nor indirectly related to the manufacture of their final product, nor it was covered under any activities relating to their business for sale of their final products. The adjudicating authority disallowed the cenvat credit of Rs. 46,....

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.... and also it relates to supply of power for manufacture of excisable goods in their factory. It is submitted that the capital subsidy and power incentive are two main factors, which are responsible for manufacture of goods in their factory. The appellants in their grounds of appeal, have submitted that such activities which have reduced the cost of their project and manufacturing cost have got dir....