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M/s. Wabco Tvs (India) Ltd. Versus Commissioner of Central Excise, Chennai-II

2016 (10) TMI 510 - CESTAT CHENNAI

Denial of CENVAT credit - Photograph Services - Outdoor Catering - Research & Development Services - nexus between the input services and the manufacturing activity - Held that: - there appears integral connection between the input services and the m .....

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- decided in favor of appellant. - Application Nos. E/COD/40239,40240/2016 in Appeal Nos. E/40325,40327/2015 - Final Order No. 40697/2016 - Dated:- 27-4-2016 - Shri D.N. Panda, Judicial Member. Ms. Nandita S. Das, Adv. for the Appellant. Shri S. Moha .....

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is admitted and taken up for disposal. 2.0 It is submitted on behalf of the appellant that Cenvat credit on following three services has been disallowed:- S. No. Input Service 01 Photograph Services 02 Outdoor Catering 03 Research & Development .....

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ctifying defects & for R&D purposes 02 Outdoor Catering Food provided to employees (carriers) 03 Research & Development Services To continuously improve the technology used in the braking system and the product efficiency 3. Revenue says .....

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