2016 (6) TMI 608

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..... rs as to the non-existence of Unit-III or no integral connection between Unit-I and Unit-III, which were engaged in the manufacturing operation and the rental of Unit-III was paid by Unit-I to achieve the object of manufacture, but dependency and integral connection comes out, there cannot be denial of Cenvat credit of service tax paid by Unit-I for Unit-III. - Decided in favour of assessee
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..... -I. When there is integral connection between the Unit-I and Unit-III, in respect of business/manufacture there cannot be denial of Cenvat credit of service tax paid on rental. 2. Learned departmental representative on the other hand says that there is no nexus as submitted by the appellant above. 3. When the appellant brings out para 5 of its reply to the show-cause notice with the aforesaid pr .....

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