2023 (11) TMI 261

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.... (TECHNICAL), MR. RAJU Shri Vinay Kansara, Advocate appeared for the Appellant Shri P. Ganesan, Superintendent(Authorized Representative) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant are entitled for cenvat credit in respect of various services namely: GTA (outward transportation) services for clearance, Commission Agent S....

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.... on limitation. 3. Shri P. Ganesan, Learned (Superintendent) authorized representative reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that the limited issue in the present case is that whether the services in question have nexus to the manufacturing activity and overall business activity o....

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....Blue (I) Ltd 2018 (13) GSTL 257 (Bom) Lupin Ltd. 2015 (39) STR 249 (T) Business Auxiliary Service (Terminal Handling Services) JSW Steel Ltd. 2012 (281) ELT 582 (T) CCE vs Dynamic Industries Ltd. 2014 (307) ELT 15 (Guj.) Lamtuf Plastics Ltd 2016 (46) STR 388 (Tri. Bang.) Courier Services John Deere India Pvt. Ltd. 2016 (41) STR 990 (T) RMZ Infotech Pvt Ltd. 2022 (64) GSTL 599 (T) St....