2017 (7) TMI 1259

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..... der-in-appeal no. SDK/219/MUM-III/ 2013-14 dated 29th October 2013 of Commissioner of Central Excise (Appeals), Mumbai - III relating to confirmation of demand 2,28,598/- under rule 14 of CENVAT Credit Rules, 2004 read with section 11A of Central Excise Act, 1944, charging of interest thereon, and imposition of penalties of Rs. 10,000, of Rs. 1,66,669 under rule 15(3) of CENVAT Credit Rules, 2004 .....

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..... ed that the services pertain to certain aspects of human resource management. On a perusal of the invoices which had been submitted along with appeal, it is not possible to come to a conclusion that these services were not connected with the manufacturing process nor has any explanation backed by acceptable evidence been adduced by the appellant. 4. In the light of the above, there is no merit in .....

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