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2015 (12) TMI 207 - AT - Service TaxDenial of CENVAT Credit - maintenance and repair service - consultancy service - no nexus with the manufacturing activities - services on which the credit has been denied by the original authority are not related either directly or indirectly to the manufacture of final products - Held that:- Repair and Maintenance Service has been utilised by the appellant for the residential complex provided to its employees, which is situated outside the factory premises. Further, the services in relation to consultancy has been availed by the appellant not for its manufacturing unit, but for its another unit, which is located outside the factory of manufacture of excisable goods. The Cenvat Credit Rules permit the manufacturer to take Cenvat credit of the service tax paid on the input services, which have direct/indirect nexus with the manufacture of the final product. In the present case, it is an admitted fact that the disputed services have not been used by the appellant for the intended purpose, i.e., in or in relation to manufacture of final product and also not related to the business activity of the appellant. Thus, I am of the considered view that the said services will not qualify as “input service” for the purpose of taking Cenvat credit. - Decided against assessee.
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