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2016 (9) TMI 474 - CESTAT MUMBAI

2016 (9) TMI 474 - CESTAT MUMBAI - 2016 (44) S.T.R. 110 (Tri. - Mumbai) - Demand - disallowance of Cenvat Credit - service tax paid by the service provider in relation to the cleaning services, garden maintenance service, civil and construction work, painting work, fencing work etc. - Held that:- by applying the ratio of decisions of the Hon'ble High Court of Karnataka in the case of Millipore India Ltd. and Stanzen Toyotetsu India Pvt. Ltd. a wherein it has held that the service tax paid on the .....

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at the respondent is eligible for availment of Cenvat Credit on the services rendered by various service providers which were within the factory premises. - Decided against the Revenue - Appeal No. E/2153/2010- Mum - ORDER No: A/87555/2016-WZB/SMB - Dated:- 5-5-2016 - Shri M.V. Ravindran, Member (Judicial). Shri R.K. Maji, AC(AR) for the Appellant Shri Gautam Datta, Advocate for the Respondent. ORDER: This appeal is filed by the revenue against the impugned order. 2. The First Appellate Authorit .....

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Millipore India Ltd., Stanzen Toyotetsu India Pvt. Ltd. and Kirloskar Engines Ltd. to hold that these services which are rendered by the service provider to the appellant are within the factory premises and are in relation to the manufacturing activity. The revenues contention in the appeal is that these services are not used in relation to the manufacturing of final product. 5. Ld. Departmental Representative reiterates the grounds of appeal and submits that there has to be a nexus between the .....

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