2022 (6) TMI 818

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....The show cause notice proposed denial of Cenvat credit on the ground that the documents are not proper and the services have no nexus with the manufacturing of final product. In the adjudication order at Para 11.4, the adjudicating authority has held that the credit on the basis of insufficient documents cannot be denied as convinced that documents are proper when the only issue was left for decision was that whether there is any nexus with the manufacturing activity of the final product. The adjudicating authority held that these services are not used in or in relation to manufacture accordingly, the Cenvat Credit was disallowed. Being aggrieved by the Order-In-Original, the appellant filed appeal before the Commissioner (Appeals), who con....

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....keting, meetings for business purposes. a. Xilinx India Technology Services (P) Ltd 2016 (44) S.T.R. 129 (Tri. - Hyd.) b. Netcracker Technologies Solutions India Pvt. Ltd. 2017 (4) G.S.T.L. 10 (Tri. - Hyd.) c. John Deere India Pvt. Ltd. 2016 (41) S.T.R. 990 (Tri. - Mumbai) d. GOLDMAN SACHS INDIA SECURITIES PVT. LTD 2019 (4) TMI 28 - CESTAT MUMBAI e. The Ramco Cements Limited 2017 (6) TMI 97 - CESTAT Bangalore f. Robert Bosch Engg. & Business Solutions Ltd. 2017 (51) S.T.R. 329 (Tri. - Bang) g. Arm Embedded Technologies Pvt. Ltd. 2016 (45) S.T.R. 133 (Tri. - Bang) h. M/s. Unique Pharmaceuticals Laboratories 2018(12)TMI 1099- CESTAT Ahmedabad 2 Authorised Service Station 32,891/- Used in connection with the repair and ....

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....truction Service 3,14,291/- Factory / office building Construction a. Circular dated. 29.04.2011 b. SUNDRAM FASTENERS LTD 2017(51)STR 19 c. Forge India Pvt. Ltd 2017(48) STR 246 (Tri- Del) d. Mirra & Mirra Industries 2017(48) STR 91 (Tri-Chennai) e. Maruti Suzuki India Ltd 2017(47)STR 273(Tri- Chan) f. Orient Cement Ltd. 2017 (51) S.T.R. 459 (Tri. -Hyd) g. M/s. BELLSONICA AUTO COMPONENTS INDIA P. LTD. 2015(40) STR 40 (P&H) 6 GTA Service 8,332/- ST paid on RCM basis for outward is a valid input service. a. Vasavdatta Cements Ltd. 2018(11) GSTL 3(SC) 7 Insurance Service 59,350/- Insurance of Plant/machinery/stocks against fire, in the course of production activities. It also included Raw materials, mediclaim f....