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2016 (6) TMI 771 - KARNATAKA HIGH COURT

2016 (6) TMI 771 - KARNATAKA HIGH COURT - 2016 (43) S.T.R. 347 (Kar.) - Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity - Extended period of limitation - Held that:- It is hardly required to be stated that the manufacturing activity would be an ultimate result, but it begins with the establishment of the unit by purchasing machinery, raw material and also the availability of finance. In the absence of fund procured may be of its own source or .....

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AYANT PATEL AND MR. B.SREENIVASE GOWDA JJ. For the Appellant: Sri M. V. Chandrashekara Reddy, Sr. CGSC JAYANT PATEL J. JUDGMENT As all these appeals are directed against the common order dated 09.07.2015 passed by the Customs, Excise & Service Tax Appellate Tribunal, (hereinafter referred to as the Tribunal for the sake of brevity) whereby the Tribunal for the reasons recorded in the order has allowed the appeals. 2. We have heard Mr. M.V.Chandrashekara Reddy, learned Counsel appearing for t .....

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epartment for raising the demand. 4. In our view, both the contentions are of no substance for the simple reason that Management Consultancy Services obtained for infusing finance in the different units of the Company can be said as connected with the manufacturing activity and it cannot be excluded on the premise that it is not related to manufacturing activity. 5. It is hardly required to be stated that the manufacturing activity would be an ultimate result, but it begins with the establishmen .....

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