TMI Blog2015 (3) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... course of their business, is entitled for input service credit. Admittedly, in this case the commission has been paid by the appellant for procuring the inputs and the pest control has been done in their factory for cleanliness of the factory. In these circumstances, I hold that the appellant has availed these services in the course of their business of manufacturing of excisable goods. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturing activity of the appellants. 2. Heard both sides. 3. As the appellant has failed to co-relate the pest control services with the manufacturing of final product as to whether the inputs procured under invoices, were commission has been paid under Business Auxiliary Service, has gone into manufacturing of final product or not. 4. After hearing both sides on the stay application for s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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