2017 (6) TMI 1222

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..... cited not considered at all - Held that:- Each of the services that were disallowed as eligible to be availed CENVAT credit had been considered by the Tribunal and various High Courts in various decisions - the summary disposal of the issue without ascertaining the applicability of the cited decisions has caused detriment to the appellant. It is necessary that the law laid down in these decisions .....

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..... ules, 2004 read with section 11AC of Central Excise Act, 1944 confirmed by the original authority and upheld in the impugned order. The availment of credit of tax paid on certain input services during March 2009 was denied on the ground of absence of nexus with the manufacture and clearance of final product, viz., bread improvers. 2. According to the lower authorities eleven services covered in t .....

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..... ssioner v. Apar Industries Ltd. [2011(23) STR J194 (GUJ.)] would support them, for 'telephone service' it is Keltech Energies Limited v. Commissioner Central Excise, Mangalore [2008(10) STR 280(Tri Bang.)], for air ticket booking service, Dr. Reddy's Lab Ltd v. Commissioner Central Excise, Hyderabad [2010 (19) STR 71 (Tri-Bang)] and Commissioner Central Excise, Nagpur v. Indorama Synthetic .....

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