TMI Blog2019 (4) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... is used to ferry the employees inside the factory and also used for material for work-in-progress is eligible as the same is indirectly related to the manufacture. Similarly the repair of the MD car is also in connection with the manufacture of the final product and is eligible - credit allowed. Photography for ground breaking function - hiring charges - cleaning and debris removal - HELD THAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S GARG The present appeal is directed against the impugned order dated 22.02.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Briefly the facts of the present case are that the appellant is manufacturer of tungsten and molybdenum wires and was availing the credit of the service tax paid on inputs and input service. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Heard both the parties and perused the records. 3. Learned consultant appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the service of the car was carried out on the vehicle which is used to ferry the employees inside the manufacturing unit and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering the submissions of both the parties and perusal of the material on record, I find that the repair service of the car which is used to ferry the employees inside the factory and also used for material for work-in-progress is eligible as the same is indirectly related to the manufacture. Similarly the repair of the MD car is also in connection with the manufacture of the final product and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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