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2011 (2) TMI 656 - AT - Service TaxDemand - Cenvat credit - show-cause notice alleged that the credit has been taken on services, which cannot be considered as relatable to manufacturing activity directly or indirectly and that there was no nexus with the manufacturing activities - Held that: Commissioner (Appeals) has appreciated the fact that the respondents who are manufacturer of paper and paper boards are handling huge quantity of waste paper and the activities relating to upkeep of the waste yard, which included laying down roads, levelling, filling up etc. are part and parcel of activities having nexus to manufacture of excisable goods - held that the draining and maintenance of drain and swimming pool are related to maintenance of effluent plant - Decided in favor of the assessee
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