2014 (2) TMI 919

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..... the statute. Credit can be availed on receipt of services and services so received are utilized in relation to the manufacture of final products. The order merely makes obvious this position. Therefore, I do not find any mistake in the impugned order - Decided against assessee. - E/985/2011 - - - Dated:- 23-8-2013 - P R Chandrasekharan, J. For the Appellant : Mr Rajeev Waglay, Adv. For .....

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..... t is the contention of the appellant that, since the notice did not raise any issue relating to nexus between the receipt of service and its utilization in the manufacture, this direction contained in the order, regarding verification of the nexus between the receipt and manufacturing activity is an error apparent on the face of the record, and, therefore, it is prayed that the words if they were .....

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