TMI Blog2015 (12) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... - Decided against Revenue. - Appeal(s) Involved : C/557/2011-SM - Final Order No. 21122 / 2015 - Dated:- 1-5-2015 - SHRI B.S.V.MURTHY, J. For The Appellant : Shri Mohd. Yusuf, Addl. Commissioner(AR) For The Respondent : None Per : B.S.V. MURTHY The respondent had claimed and received refund of unutilized CENVAT credit for 2008-09 amounting to ₹ 40,32,513 comprising of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acility operation service, courier service, cafeteria service, advertisement services availed by assessee, a 100 per cent EOU, to provide back office services were input services eligible for credit. It was also held that refund of such input services was admissible under rule 5 of Cenvat Credit Rules, 2004. b. Comr. of Customs v. Vishal Natural Food Products Bangalore - Final Order No. 382/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture or a business activity for promoting business as the facility to employees like security, advertising, labour supply etc., will result in greater efficiency and is in nexus with the manufacturing process: a) CCE, B'lore Vs. Stamen Toyotetsu India Pvt. Ltd. [2011 (23) STR444 (Kar-HC)] b) ITC Limited v. CCE, Hyderabad [(2010) 17 STR 146 (Tri. - Bang)] c) CCE, Nasik v. Cable Corpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AMC of plant related to sewage disposal, AMC of AC in testing rooms, AMC of computers etc., were eligible input services. i. ADC India Communications Ltd. Vs. CCE, Bangalore [(2012) 283 ELT 415 (Tri. Bang.)] ii VST Industries Ltd. Vs. CCE [(2010) 262 ELT 749 (Tri. Bang.)]. 3. The submissions above would show that all the services in dispute are covered by the decisions relied upon by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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