TMI Blog2013 (12) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... ovable property service) is directed to be reconsidered by the learned Commissioner (Appeals) – Decided against Assessee. - E/728-729/2011 - - - Dated:- 22-2-2013 - P G Chacko, JJ. For the Appellant : Ms Sabrina Cano, Superintendent (AR) For the Respondent : None PER : P G Chacko These appeals filed by the Department are directed against a common order passed by the Commissioner (Appeals) in two appeals filed by the assessee against two Orders-in-Original. The substantive issue raised by the appellant is whether the respondent was entitled to take CENVAT credit on the following services during the period from September 2008 to August 2009: (a) Sponsorship service (b) Renting of immovable property service (c) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent (AR) submits that, for a service to fall within the ambit of the definition of input service under Rule 2(l) of the CENVAT Credit Rules, it should be shown to be integrally connected with the business activities of the assessee. In this connection, reliance is placed on CCE, Nagpur Vs. Ultratech Cement Ltd. [2010 (260) ELT 369 (Bom.)]. 6. After considering the submissions of the learned Superintendent (AR) and the written submissions of the respondent, I record the following findings: a. In so for as rent-a-cab service and air travel agent's service are concerned, the Final Order cited by the respondent, which was passed in their own case, has to be appropriately followed as a precedent. Though appeals against the said Final Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indirectly in or in relation to the manufacture of final product, but also includes other services, which have direct nexus or which are integrally connected with the business of manufacturing the final product. In the facts of the present case, use of the outdoor catering services is integrally connected with the business of manufacturing cement and therefore, credit of service tax paid on outdoor catering services would be allowable. The above ruling has been followed by this Tribunal in similar cases. In the impugned order, the learned Commissioner (Appeals), apparently, did not have occasion to consider the Hon'ble High Court's decision in Ultratech Cements case. In the aforesaid circumstances, I am of the view that the question whet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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