2016 (2) TMI 1169 - AT - Central Excise

CENVAT credit - input services - management consultant in connection with transfer of its units - nexus with the business of appellant - Held that - Commissioner (Appeals) has not ruled out the relevancy of service in the fitness of the circumstances of the case - Once that is not ruled not it cannot be said that the service was irrelevant. In view of error of law committed by learned Commissioner (Appeals), appeal is allowed.

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the appeal as the service availed by the appellants, which included management consultant services for transfer of units, was considered relevant despite the learned Commissioner (Appeals) ruling it as not having nexus to the business of the appellant.