2019 (4) TMI 1063

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..... . (AR) ORDER Per: Ramesh Nair The dispute involved in the present case is that whether the appellant is entitled for Cenvat credit in respect of input services namely Air Travel Agent services and travelling expenses and in respect of inputs namely M.S. Channels, MS plates, HR plates, pipes, etc falling under chapter 72. 2. Shri Manohar Maheshwari, Ld Sr. General Manager Commercial of the a .....

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..... ade by both the sides. I find that the Cenvat credit as regard the input services namely Air Travel Agent, Travelling Expenses, Forex Broker, Insurance- Gratuity, Repairs & Maintenance Expenses., Insurance Expenses, Vehicle Expenses and Motor car expenses, all these services are used either in or relation to manufacture or overall business activities of the company. This tribunal in various judgme .....

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..... carried out by the department as regard actual use of the said goods, matter needs reconsideration. Accordingly, the issue relating to the Cenvat credit on steel goods is remanded to the Adjudicating Authority to verify the facts regarding the use and if it is found that such goods were used in repair and maintenance of the plant, the credit is admissible. Ld. Counsel also raised the issue of lim .....

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