TMI Blog2011 (7) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... business activities and upto the place of removal only. Therefore, in terms of the Board's instructions, definition of input service and decision of Coca Cola India Pvt. Limited vs. CCE, Pune [2009 (8) TMI 50 - BOMBAY HIGH COURT] and ABB Limited [2011 (3) TMI 248 - KARNATAKA HIGH COURT] the services on which service tax was paid and received by the appellant have to be held as input services. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that the issue has been decided in favour of the appellants in several decisions of various High Courts. He relies upon the decision of the Hon ble High Court of Mumbai in the case of Coca Cola India Pvt. Limited vs. CCE, Pune 2009 (242) ELT 168 (Bom.) to submit that what is required is the service provided should be relating to business activities and there is no need for proving nexus of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss activities and upto the place of removal only. Therefore, in terms of the Board s instructions, definition of input service and decision of Hon ble High Courts of Mumbai and Karnataka referred to above, the services on which service tax was paid and received by the appellant have to be held as input services. At this juncture, I also take note of the fact that the Hon ble Gujarat High Court als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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