2018 (8) TMI 1328

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..... K Mohanty Revenue is in appeal against the impugned order dated10.08.2017, passed by the Commissioner of Customs, Central GST &Service Tax (Appeals), Nagpur. 2. Brief facts of the case are that the respondent herein is engaged in manufacturing of excisable goods and also engaged in the trading activities. During the disputed period, the respondent had availed common inputs services used for man .....

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..... f procedure of Rule 6 ibid cannot be disentitle the assessee to avial the CENVAT credit. In arriving at such a conclusion, the learned Commissioner (Appeals)has relied on various decisions of this Tribunal and also the judgment of Hon'ble Bombay High Court, in the case of CCE, Mumbai Vs. M/s IVP Ltd., reported in 2017-TIOL-409-HC-MUM-CX. 3. Heard both sides. 4. On a question from the Bench w .....

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