2013 (12) TMI 908

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellant to the cenvat credit thereof - Held that:- sugar cane collection centre was provided security service for securing such sugar cane which are said to be input of the appellant. This cannot be said to be not in relation to business - No doubt a service when claimed to be eligible to cenvat credit, assessees are obliged to prove that the said service is directly availed at the right destinat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the show cause notice, ld. Adjudicating authority failed to see facts clearly in the order precisely before he proceeded to decide the matter in controversy before him under the caption discussion and finding. He simply proceeded with the definition of law what that he conceived. Such an erroneous order although in the eyes of law is perverse, that was approved by ld. Commissioner (Appeals). It .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... input of the appellant. This cannot be said to be not in relation to business. At this juncture Revenue s anxiety is that whether those inputs which were claimed to be secured for availing security service have reached the factory of the appellant or not needs scrutiny. But that is not the allegation in the show cause notice. No doubt a service when claimed to be eligible to cenvat credit, assess .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X