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TMI Blog2019 (4) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... pdt. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary : The appellant/applicant has filed the present Miscellaneous Application for condoning the delay of 71 days in filing the appeal before this Forum. 2. In view of the reasons as narrated in the application, the delay in filing the appeal is condoned. The Misc. Application (COD) is allowed. 3. None appeared on behalf of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue that the service tax towards processing of their claim for capital subsidy and power incentive, were neither directly nor indirectly related to the manufacture of their final product, nor it was covered under any activities relating to their business for sale of their final products. The adjudicating authority disallowed the cenvat credit of Rs. 46,828/- and confirmed the demand of duty alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of excisable goods in their factory. It is submitted that the capital subsidy and power incentive are two main factors, which are responsible for manufacture of goods in their factory. The appellants in their grounds of appeal, have submitted that such activities which have reduced the cost of their project and manufacturing cost have got direct nexus with their business activities an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he subsidy has got direct nexus with the manufacturing activity. In order to procure the capital goods, subsidy was allowed by State Government. Power incentives/subsidy has direct nexus with the manufacturing activities. Further, on perusal of records, I do not find any element of suppression of facts or willful mis-statement etc. with intent to evade payment of service tax. 9. In view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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