TMI Blog2015 (6) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... n the nature of community developments, were not taken by the appellants, the appellant's activity of manufacture and sale of excisable goods would have continued. Similarly the said construction activity has no connection with the appellant's business of manufacture and sale of their final product. The definition of 'input services' cannot be stretched to such an extent that it is becomes practically illogical. If such an extended meaning is given to the said definition so as to include all the activities of the appellants, whether or not relatable to his business, the definition would lose its meaning, intended to be given by the legislation. Find no justifiable reasons to interfere in the impugned order of the lower authorities holding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts classifiable under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985. 2. The appellant received works contract services for the purpose of construction of first floor building of Kalavar Higher Primary School as also for construction of houses of Scheduled Caste (SC) and Scheduled Tribe (ST) colony in Madhya Village. The service tax paid on the services so received by them was taken as credit during the period December 2007 to February 2009 as also during the period March 2009 to February 2010. 2.1 They were issued two different show-cause notices. One dated 4.3.2010 for the first period, thus invoking the longer period of limitation and the second show-cause notice dated 29.3.2010, for the normal period of limita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnataka High Court decision in the case of CCE, Bangalore vs. Millipore India Pvt. Ltd.: 2012 (26) STR 514 (Kar.) wherein the canteen services provided to the staff were held to be input services. However, I find that for any service received by an assessee, it has to have nexus howsoever remote, with his business activities. In the present case, the appellant is engaged in the manufacture of petroleum products. The construction of the first floor of a school and the construction of colony for the SC/ST cannot be said to be having any nexus, whatsoever, with the manufacturing activity of the appellant. Even if the said construction activities, which are in the nature of community developments, were not taken by the appellants, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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