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TMI Blog2017 (6) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... gement Service Agreement as well as invoices and TR-6 challans showing the payment made towards Management Consultancy Fee before the lower authorities - case is to be remanded back to the original authority to examine the documents - matter on remand. Part matter allowed and part Appeal allowed by way of remand. - E/3602/2012-SM - 20947/2017 - Dated:- 21-6-2017 - Shri S. S. Garg, Judicial Member Mr. Dayanand, CA For the Appellant Dr. J. Harish, AR For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 20.09.2013 passed by the Commissioner (A) whereby the Commissioner (A) has modified the Order-in-Original and allowed CENVAT credit availed on rent a cab, com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it with respect to other input services. The appellant has filed the present appeal against those input services for which the Commissioner (A) has denied the CENVAT credit. 3. Heard both the parties and perused the records. 4. Learned CA for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the evidence on record and without properly considering the scope of input service as contained in Rule 2(l) of CCR, 2004. He further submitted that all these services for which CENVAT credit has been denied have been used in or in relation to the manufacture of final product. He further submitted that appellate authority had held that rent-a-cab, commission paid, professional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the final product, the input service credit should be given. He further submitted that vide the impugned order, the Commissioner (A) has not allowed the credit of these services on the ground that they are not used in or in relation to the manufacture of the goods. He also submitted that these services have been neither been directly or indirectly used in the manufacture of goods or used in or in relation to the business of manufacture of dutiable goods or for rendering taxable services. 5. On the other hand, the leaned AR reiterated the findings of the impugned order and submitted that as far as input service on Management Consultancy Fee is concerned, the learned Commissioner (A) has observed that appellant has not produced the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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