TMI Blog2015 (12) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of final products - Held that:- Repair and Maintenance Service has been utilised by the appellant for the residential complex provided to its employees, which is situated outside the factory premises. Further, the services in relation to consultancy has been availed by the appellant not for its manufacturing unit, but for its another unit, which is located outside the factory of manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (AR), for the Respondent. ORDER This appeal is directed against the impugned order dated 25-11-2008 passed by the Commissioner, Central Excise Customs (Appeals), Visakhapatnam, wherein the input credit in respect of certain input services disallowed by the original authority, have been upheld. 2. During the period August, 2006 to March, 2007, the appellant had availed the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Hence, the present appeal before this Tribunal. 3. Heard the ld. counsel for both the parties and pursued the record. 4. I find from the available record that Repair and Maintenance Service has been utilised by the appellant for the residential complex provided to its employees, which is situated outside the factory premises. Further, the services in relation to consultancy has been avai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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