2021 (4) TMI 425

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rtered Accountant for the Appellant Shri Dharmendra Kanjani, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The issue involved is that whether the appellant entitled for Cenvat Credit on the following various input services. Sr.No. PARTICULARS 1 Air Travel Agent 2 Club or Association 3 Event Management 4 Fashion Designing 5 Franchise Service 6 Interior Deco .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... document such as invoices and CA certificate etc. to establish the use of the services by the appellant. On the query from the bench whether the said documents were placed before the Adjudicating Authority, he fairly concede that though they have submitted before the Adjudicating Authority but stated during hearing that if required the documents will be submitted to the Adjudicating Authority. Ho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the appellant to prove that the services was availed by the appellant and also on the ground that there is no nexus between the services with the manufacture and clearance of the goods or for their business activity. We find that all the services per se are prima facie input services held in various judgments, however, the admissibility of Cenvat credit on these services can be decided on the basi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X