2021 (4) TMI 425

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RAJU Shri Karan Sarwagi, Chartered Accountant for the Appellant Shri Dharmendra Kanjani, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The issue involved is that whether the appellant entitled for Cenvat Credit on the following various input services. Sr.No. PARTICULARS 1 Air Travel Agent 2 Club or Association 3 Event Management 4 Fashion Des....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he overall business of the appellant company. He referred to various document such as invoices and CA certificate etc. to establish the use of the services by the appellant. On the query from the bench whether the said documents were placed before the Adjudicating Authority, he fairly concede that though they have submitted before the Adjudicating Authority but stated during hearing that if requir....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rity in respect of most of the services denied the credit on the ground that no evidence was produced by the appellant to prove that the services was availed by the appellant and also on the ground that there is no nexus between the services with the manufacture and clearance of the goods or for their business activity. We find that all the services per se are prima facie input services held in va....