2009 (10) TMI 405

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..... cular dated 23.08.2007 and decision of High Court AMBUJA CEMENTS LTD. Versus UNION OF INDIA 2009 -TMI - 32932 - PUNJAB & HARYANA HIGH COURT held that- impugned order, not examining whether burden of proof discharged by respondent thus the remanded to the Commissioner(Appeals) for fresh decision.
Shri P.C. Chacko, Member (J) REPRESENTED BY: Shri N.A. Saiyed, JDR, for the Appellant. Shri Sushan .....

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..... dismissed in view of CCE, Chennai v. Brakes India Ltd., 2009 (13) S.T.R. 684 (Tri.-Chennai), wherein telephone service was held to be input service and CENVAT credit of the Service tax paid thereon was allowed to the assessee. In his rejoinder, the learned DR submits that the impugned order does not disclose the reasons for allowing C credit to the assessee. 2. In the above facts and circumsta .....

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..... (236) E.LT. 431 (P&H), wherein the Hon'ble I-Ugh Court also held that a person claiming CENVAT credit on taxable service was required to show that such service was used for the purpose of providirig output service or used in or in relation to the manufacture of excisable goods. The lower appellate authority did not care to examine whether the respondent discharged their burden of proof in relation .....

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