2023 (9) TMI 645

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....ise Appeal No. 3673 of 2012 - FINAL ORDER Nos. 60378 – 60382 / 2023<br>Central Excise<br>HON'BLE Mr. S. S. GARG , MEMBER ( JUDICIAL ) And HON'BLE Mr. P. ANJANI KUMAR , MEMBER ( TECHNICAL ) Shri R. C. Chaudhary , Advocate for the Appellant Shri Aneesh Dewan , Authorised Representative for the Respondent ORDER Per : P. ANJANI KUMAR The appellants, M/s Sarita Handa Exports Private Li....

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....appellants, submits that the learned Commissioner has denied the credit on Construction Services, Customs Clearance Services, Renting of Property Services, Installation Services; out of which the appellants do not dispute the inadmissibility of the credit availed on renting of property; they have, accordingly, reversed the credit of Rs.3,70,800/-. He submits that regarding Construction Service, th....

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....vice and the products manufactured and exported was not clearly established; though, the service of CHA were utilized, the invoices mentioned that the said service was for liasioning with DGFT Authorities for obtaining DEPB Licenses. 4. At this stage, learned Counsel for the appellants fairly submits that the show-cause notice was issued pursuant to an audit objection wherein the audit party ha....

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....nts have not disputed the denial of credit of Rs.3,70,800/- on Renting of Property Service and have reversed the same. Thus, a total of Rs.3,71,007/- is not admissible. 6. Regarding Customs Clearance Services and Tour & Travels Services, we find that the impugned order records that the appellants have not produced invoices etc. to prove that the credit is correctly availed by them. While holdin....