TMI Blog2011 (10) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... aff but may also be essential for the computer systems installed therein. - Decided in favour of assessee. - E/02 of 2010-SM - - - Dated:- 13-10-2011 - Shri Rakesh Kumar, J. Appeared for the Appellant: Rep. by Shri R. Krishnan, Advocate Appeared for the Respondent: Rep. by Shri S.K. Panda, Jt.CDR Per Rakesh Kumar: The appellant are engaged in the manufacture of dehumidifier for industrial use. The point of dispute in this case is as to whether the repair and maintenance services used for air-conditioning plant for the office space of their factory would be eligible for cenvat credit or not. The original adjudicating authority as well as the first appellate authority being of the view that the services, in question, have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een correctly denied in respect of these services, that, in this regard, he relies upon the judgement of the Hon'ble Apex Court in the case of Maruti Suzuki Ltd. Vs. CCE, Delhi-III reported in 2009 (240) ELT 641 (SC), the judgment of the Hon'ble Tribunal in the case of Commissioner of Central Excise, Nagpur Vs. Manikgarh Cement Works reported in 2010 (18) STR 275 (Tribunal-Mumbai), the judgement of the Tribunal in the case of CCE, Chennai Vs. Sundaram Brake Linings reported in 2010 (19) STR 172 (Tribunal-Chennai) and the judgement of the Tribunal in the case of Ellora Times Ltd. Vs. CCE, Rajkot reported in 2009 (235) ELT 661 (Tribunal-Ahmd.), that in all these judgements, it has been held that a service can be treated as covered by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the manufacturing of final products are covered under the definition of input services and the definition of input services covers all the services which are used in relation to the business of manufacture of final products. On this basis, the Hon'ble Bombay High Court in this cases held that the service of outdoor catering having nexus with the business of manufacture of final products would be covered by the expression 'activities related to business'. In this case, during the period of dispute, definition of 'input services' covered the 'activities related to business' and in my view, the repair and maintenance of the air-conditioning plant for the office space has to be treated as activities having nexus with the manufacturing busin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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