2018 (9) TMI 1124

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..... the services is having nexus with manufacturing activity - credit allowed - appeal allowed. - Appeal No. E/40497/20018 - Final Order No. 42076/2018 - Dated:- 20-7-2018 - Shri P Dinesha, Member (Judicial) Shri. S. Aditya, Consultant for the Appellant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER The appellant, namely, M/s. Asco Numatics India Pvt. Ltd is a manufac .....

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..... part of the denial, the appellant is before this forum. 1.2 The appellant is agitating on the disallowance of input credit on the services receives from Emerson Electric Company (EEC) on account of payroll processing and related process of Employers PF, Travel Expenses, etc. 2. Heard Shri. S. Aditya, Ld. Consultant for the appellant and Shri. R. Subramaniyan, Ld. Department Representative fo .....

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..... 4 does not warrant to differ with the submission of the appellant as above. Following the ratio laid down by the apex court in the case of Ramala Sahakari Chini Mills Ltd. Vs Commissioner of Central Excise, Meerut-I reported in 2016 (334) E.L.T. 3 (S.C.) claim of the appellant seems to be sound for which both the appeals are allowed. 6. The only issue in the case to be decided since stands a .....

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