TMI Blog2016 (12) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... ture' is not susceptible to precise delineation - Held that: - reliance placed on the decision of the case of Commissioner of Central Excise, Bangalore - 111 v. Stanzen Toyotetsu India (P) Ltd [2011 (4) TMI 201 - KARNATAKA HIGH COURT], where it was held that under the scheme of the Cenvat Credit Rules, 2004, the service tax paid on all those services which the assessee has utilized directly or ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service' during the period from April 2006 to March 2009. 2. The appellant is a manufacturer of pipes and claimed CENVAT credit of ₹ 1,75,646/- towards 'customs house agents service', ₹ 40,604/- on obtaining 'courier service' and ₹ 14,982/- on usage of 'rent-a-cab service' which the original authority held as ineligible and liable for recovery. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur v. Manikagarh Cement [2010-TIOL-720-HC-MUM-ST] to contend that nexus with manufacture is an aspect that is essential to availment of CENVAT credit. 5. Learned Consultant relied upon later decisions of the Tribunal in John Deere India Pvt Ltd v. Commissioner of Central Excise, Pune -111[2016 (41) STR 990 (Tri-Mumbai)/, Megahamani Organics Ltd v. Commissioner of Central Excise, Ahmedabad [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer of a final product. Therefore under the scheme of the Cenvat Credit Rules, 2004, the service tax paid on all those services which the assessee has utilized directly or indirectly in or in relation to the final product is entitled to claim the credit. Therefore, the judgment of the Tribunal is legal and valid and is in accordance with law and does not suffer from any legal infirmity wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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