2018 (5) TMI 1850

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..... itled for the Cenvat benefit since such services were used for smooth operation of the manufacturing activity of the appellant. Therefore, the impugned order denying CENVAT credit in respect of telecommunication service is not proper and justified - Credit on these services are not allowed. The impugned order to that extent it denies CENVAT benefit on the services other than the services of tel .....

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..... e services have no nexus with the manufacture of the final product. Learned Commissioner (Appeals) has recorded specific points as to why the service tax paid on these services should not be considered as input service for the purposes of availmen t of CENVAT credit. I have complete agreement with the finding recorded by the Commissioner (Appeals) in the impugned order, in support of denial of the .....

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