2019 (5) TMI 139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocate for the Appellant Sh. L. Patra, Authorised Representative for Respondent ORDER PER: RAMESH NAIR The brief facts of the case are that whether the appellant is entitled for cenvat credit in respect of various input services namely, C&F Agent Import, C&F Agent-Warehouse, Management Consultant/CA Service, Commercial Training and Coaching, Business Support Services, Manpower Recru....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the dutiable goods and cenvat credit attributed to the trading activity was not availed, but these facts was not verified by the original authority. As regard services availed out of the factory premise, he submits that they have a depot from where the excisable goods are sold and some services were used at that depot which is place of removal, therefore, it cannot be said that the credit was ava....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....€¢ GE India Exports P. Ltd 2016 (44) STR 693 (Tri.-Hyd.) • Grindwell Norton Ltd 2016 (43) STR 614 (Tri.-Hyd.) 3. Sh. L. Patra Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We heard both the sides and perused the records. As regard the actual use of the service, we find that though the appellant have made a....