2020 (6) TMI 142

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....ANCE : Shri Ankur Upadhyay, advocate for the Appellant Shri Vinod Lukose, Superintendent (AR) for the Respondent RAJU : These appeals have been filed by M/s. Man Industries against denial of Cenvat credit. 2. Learned Counsel for the appellant argued that the Cenvat credit has been denied to them in respect of service tax paid on management, maintenance and repairs and rental charges....

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....oth, a manufacturing unit and a service provider. In these circumstances, Cenvat credit account is common and the credit cannot be denied. 3. Learned Authorised Representative relies on the impugned order. He pointed out that in the order-in-original it has been categorically held that the goods are cleared from the factory on payment of duty and therefore, factory gate is the place of removal.....

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....uyers as and when required by the buyers from the dumpsite. The order-in-original also asserts that the consideration received for providing this service did not form part of assessable value of the goods i.e. pipes. This assertion made in the order-in-original has not been refuted in the grounds of appeal. In Para 7(ii), it has been asserted that the appellant have recovered charges from the buye....