2017 (9) TMI 1995

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Chauhan, Assistant Commissioner (AR). ORDER Impugned order-in-appeal no. CD/504/RGD/15 dated 9th June 2015 of Commissioner of Central Excise (Appeals), Mumbai Zone-II confirmed disallowance of CENVAT credit of Rs. 1,86,779, along with interest, and imposed penalty of Rs. 60,000 under rule 15(1) of CENVAT Credit Rules, 2004. M/s Roha Dyechem Pvt Ltd challenges this disallowance of credit avai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ectly in relation to their manufacturing activity. Thus the appellant has failed to establish the next is between the services availed and that manufacturing activity....' 2. Notwithstanding the absence of these very services in the enumerated inclusions and the deletion of the phrase supra, appellant was merely required to establish a connection of such services with their manufacturing activi....