2018 (5) TMI 92

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..... avindran, These two appeals are directed against i) OIA-VAP-EXCUS-000-APP-434-13-14 dt 03/01/2014 ii) OIA-VAP-EXCUS-000-APP-493-13-14 dt 12/02/2014 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -VAPI. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding eligibility to avail cenvat credit of the Service .....

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..... a) Pvt Ltd - 2012(25) STR. 46 (Tri.Ahmd.) 5. Ld DR on the other hand submits that no evidence was produced that the services in respect of 'Internet and Telephone Service' in a particular branches like Vapi and Surat were in respect of the manufacturing units attached to them. 6. On careful consideration of the submissions made, I find that the issue is not very clear as to how the appellant is .....

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