TMI Blog2014 (5) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Larger Bench of the Tribunal in the case of Commissioner v. GTC Ltd. [2008 (9) TMI 56 - CESTAT MUMBAI] by holding that both the services are integrally connected with the business activity of the assessee. He has also relied upon the Tribunal’s decision in the case of Millipore India Ltd. v. CCE, Bangalore [2008 (11) TMI 97 - CESTAT, BANGALORE] holding that modernizing, renovating and rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Larger Bench of the Tribunal in the case of Commissioner v. GTC Ltd. [2008 (12) S.T.R. 468 (Tri.-LB)] by holding that both the services are integrally connected with the business activity of the assessee. He has also relied upon the Tribunal s decision in the case of Millipore India Ltd. v. CCE, Bangalore [2009 (13) S.T.R. 616 (Tri.-Bang.) = 2009 (236) E.L.T. 145 (Tri. - Bang.)] ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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