2015 (9) TMI 1578

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..... here are three disputes in this appeal, as is apparent from para 10.1 of the Adjudication order.  Learned counsel says that so far as rental aspect is concerned, Cenvat credit is allowed.  Therefore, the dispute is reduced to disallowance of service tax paid on Co-ordination Fee and Management Fee.  2.Learned counsel says that whatever was the tax collected had gone to the treasury .....

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..... e or manufacture.  If  integral connection and nexus is established,  Cenvat credit should be allowed.  It may be kept in mind that once the tax realized had gone to the treasury, the appellant has discharged the burden of proof and as to payment thereof.   That should not be sole ground to disallow Cenvat Credit.  It is only for Revenue to establish whether ther .....

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