2018 (8) TMI 1507

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ocatea ORDER RAJESH BINDAL J. The appellant in the present appeal has challenged the order dated 05.06.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh arising out of Appeal No. E/395/2012, raising the following substantial questions of law:- "(i) Whether the impugned order dated 05.06.2017 Annexure A-4 passed by the Ld. Customs Excise and Service Tax Appell .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... en sub leased to sister concern and therefore that part of service is not availed and does not have nexus with manufacturing process? (iv) Whether Hon'ble CESTAT is justified in not considering the provisions of Rule 9 of CENVAT Credit Rules, 2004 which categorically provides for the documents on the basis of which CENVAT Credit may be claimed by the party? (v) Whether the Ld. CESTAT has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... atech Cement Pvt. Ltd., when the same is under challenge before the Hon'ble Supreme Court and moreover the facts and circumstances are also not same and therefore the said judgment is not applicable in the present case?" At the very outset, learned counsel for the appellant submitted that the amount involved in the present appeal is Rs. 40,06,525/-. As the amount involved is less than the li .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X