2016 (7) TMI 1167

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..... dence has come from Revenue to impeach the order of the Commissioner (Appeals). Such decision can be taken following the ratio laid down by the Apex Court in the case of Ramala Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise, Meerut (2010 (11) TMI 34 - SUPREME COURT OF INDIA ). There is no finding by the authority as to the absence of the nexus between the manufacture and the input .....

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..... ue is taken up for disposal. 2. Revenue does not agree with the contentions of both the authorities below in respect of CENVAT credit claimed by respondent on the transport service availed to bring the workers to their factory site. 3. Heard both sides and perused the records. 4. Our attention was specifically drawn to para 12 of the adjudication order. It appears that learned adjudica .....

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..... It is also submission on behalf of the respondent that the air travel agency service was utilized for the purpose in relation to manufacture as well as business. There is no finding by the authority as to the absence of the nexus between the manufacture and the input service. 9. Revenue has no material to contradict above proposition of the respondent. Accordingly, respondent is also entitle .....

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