2016 (9) TMI 1239

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..... I 718 - CESTAT NEW DELHI] and in the case of Hindustan Coca-Cola Beverages (P) Ltd. vs. CCE, Hyderabad [2009 (5) TMI 379 - CESTAT, BANGALORE], I am of the opinion that the impugned order is not sustainable in law and the learned Commissioner (A) has wrongly declined the CENVAT credit on the said services by holding that there is no nexus with the manufacturing activity of the appellant. I hold tha .....

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..... d other Graphite products falling under Chapter subheading 85 and 38 of Central Excise Tariff Act, 1985. During the inspection of the appellant s premises for the financial year from April 2011 to September 2011, it was observed by the Department that appellant had paid service tax and availed CENVAT credit on certain services which are not eligible for credit. Thereafter Department issued show-ca .....

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..... control charges is not sustainable in law. He further submitted that these services fall in the definition of input services as prescribed in Rule 2(l) of CENVAT Credit Rules, 2004. He further submitted that the Courts in a series of decisions have interpreted the input service to include any service which is directly or indirectly related with the business of the appellant. In support of this sub .....

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