2017 (4) TMI 587

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..... ust for a technical defect - credit allowed. Construction of cabin chair, etc., bill for miscellaneous work in MD quarters, bill for miscellaneous work in apartment and use of telephone - Held that: - There is no justification nor any relevancy or integral connection brought out by appellant on the grounds of appeal to establish that those were essential input services for providing output serv .....

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..... hority below has passed appropriate order not requiring any interference. 3. Heard learned AR for Revenue and also perused Para 5 of the appellate order wherein respective claims have been made by the appellant. The appellate authority on examination of the fact that there was no integral connection between the claim and the services provided by the appellant rejected its appeal. 3. So far a .....

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..... ar. There is no justification nor any relevancy or integral connection brought out by appellant on the grounds of appeal to establish that those were essential input services for providing output service. Accordingly, learned Commissioner (Appeals) is correct to deny Cenvat credit of these amounts. 5. So far as construction of toilet for staff quarter is concerned, it appears that the basic ame .....

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