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2016 (6) TMI 667 - CESTAT CHANDIGARH

2016 (6) TMI 667 - CESTAT CHANDIGARH - TMI - Entitlement for input service credit - reason for filing the appeal by the Revenue is that the respondent has no nexus of utilization of the services in the course of manufacturing activity - Held that:- During the relevant period, the law was settled by Hon'ble High Court in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT ] wherein the service received by the assessee in the course of business of manufacturing, the assessee is .....

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der Singh & Sudeep Singh, Advs ORDER Per Ashok Jindal The Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) has allowed the credit taken by the respondent on certain services. 2. The facts of the case are that during the course of audit, it has been observed that the respondent has availed credit of service tax paid on various services provided outside the factory which are as follows:- 1. Business Auxiliary service received at Kolkata office (clerical & .....

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ded at GK-II and Aram Bagh, Delhi. 3. The Revenue is of the view that these services do not qualify as inputs service under Rule 2(l) of Cenvat Credit Rules, 2004 and these services were not received in the factory of the respondent and also the respondents are not registered as service distributor in Service Tax Department, therefore they are not entitled for input service credit. Consequently the proceedings were initiated against the respondents and the credit has been denied to them. The sai .....

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