TMI Blog2012 (5) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... it. Whether this was the audit of present appellant or of the service provider is not clear, matter is remanded to Commissioner (Appeals), for fresh consideration, appeal is disposed off - E/1704/2010 - A/915/2011-WZB/AHD - Dated:- 20-5-2011 - Ms. Archana Wadhwa, J. S/Shri Y.G. Shah and G.K. Laddha, CA, for the Appellant. Shri S.K. Mall, SDR, for the Respondent. [Order]. The dispute in the present appeal relates to the availability of CENVAT Credit of Service Tax paid in respect of services relatable to the Effluent Treatment Plant. Further, part of the CENVAT Credit stand denied on procedural aspect that various items on which the same can be availed was not having registration number of the service provider. A part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Inasmuch as the Effluent Treatment Plant is required to be used by the appellant in relation to their business, without which they cannot set up their factory, the services required for maintenance of the same are covered by the definition of input service. In support of his above submission, he has relied upon the following decisions : (a) Indian Farmers Fertilisers Co-op. Ltd. v. CCE, Ahmedabad, 1996 (86) E.L.T. 177 (S.C.) (b) CIT v. Gujarat Narmada Valley Fertilizer Ltd., 2005 (281) ITR - 0297 - GUJ (c) CCE, Belgaum v. Murudeshwar, 2010 (250) E.L.T. A110 (Kar.) (d) CCE, Bhavnagar v. Nirma Ltd., 2010 (20) S.T.R. 346 (Tri-Ahmd.) (e) CCE, Hyderabad v. Voith Turbo Pvt. Ltd., 2011 (21) S.T.R. 52 (Tri.-Bang.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce are required as infrastructure for manufacture and clearance of final product and the credit is admissible in respect of the same. Similarly, in the case of Coca Cola India Pvt. Ltd. referred supra, it stand held that the expression business is an integrated/continuous activity and not confined or restricted to mere manufacture of production. The activities in relation to business covers all activities related to functioning of business. As such, as along as there is a connection between the services and the manufactured goods, the input credit is admissible. In view of the above, I hold that the services availed by the appellant in respect of Effluent Treatment Plant are admissible input services and the CENVAT Credit of Rs. 1,01,79 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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