Case Law Details
Nayara Energy Limited Vs C.C.E. & S.T. Rajkot (CESTAT Ahmedabad)
We find that the adjudication authority in respect of most of the services denied the credit on the ground that no evidence was produced by 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 basis that whether the services were used for the purpose specified in the definition of input service. The appellant along with this appeal submitted various documents such invoices, CA certificates etc, but since the said documents were not considered by the lower authority, the denial of credit is not correct as the same is on presumption basis. Therefore, we are of the view that the entire matter needs to be re-considered in the light of the various documents submitted by the appellant. We therefore set aside the impugned order and allow the appeal by way of remand to the adjudicating authority to pass a de novo order after considering all the documents to be submitted by the appellant before him. Needless to say that the appellant should be given sufficient opportunity to make their submission and documents, if any required, and also granting the personal hearing before de novo adjudication.
FULL TEXT OF THE CESTAT JUDGEMENT
The issue involved is that whether the appellant entitled for Cenvat Credit on the following various input services.
