2009 (6) TMI 103

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....umar, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Learned Authorised Representative submits that this Appellant has not at all used any input for providing free services. He submits that the Appellant makes sale of home appliances. There is no involvement of any input at the time of sale. Apart from sale, the Appellant also undertakes repair and maintenance of home appliance....

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....nitor all types of activities. In paras 4.3 and 4.11, the Authority has found out that in absence of the records, it was not practically possible for him to grant benefit in respect of the services provided under Rule 6 of Cenvat Credit Rules, 2004. The Appellant failed to produce evidence in support of its claim. To this submission, Id. Authorised Representative objects on the ground that the Aut....