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CST Bangalore Versus M/s Macmillan India Ltd.

2015 (12) TMI 955 - CESTAT BANGALORE

Benefit of refund under Notification No. 05/2006, read with Rule 5 of Cenvat Credit Rules, 2004 - Advertising, Security, Manpower Recruitment and Supply service - Notification is restrictive since the word 'used' isservice used in providing output se .....

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d. & Others , issue relating to nexus was considered and three services in question before us have been held to be admissible. Moreover, this Tribunal in the case of C. Cubed Solutions Pvt. Ltd. vs. C.C.E, Bangalore [2013 (7) TMI 347 - CESTAT BANGALO .....

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amended and word "in” has been replaced by "in or in relation to". Therefore, this ground also cannot be sustained - Decided against Revenue. - ST/CROSS/172/2010, ST/569/2010-SM - Dated:- 1-5-2015 - B S V Murthy, Member (T), J. For the Appellant : N .....

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s, 2004, in respect of Advertising, Security, Manpower Recruitment and Supply service. The appeal has been filed on the ground that Notification is restrictive since the word 'used' isservice used in providing output service . It has also bee .....

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