TMI Blog2017 (1) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai-III vs. Visteon Powertrain Control Systems (P) Ltd. [2015 (3) TMI 736 - MADRAS HIGH COURT], where it was held that definition of input service read as a whole makes it clear that the said definition not only covers services, which are used directly or indirectly in or in relation to the manufacture of final product, but also includes other services, which have direct nexus or which are integ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re that the respondent is manufacturer of petroleum products falling under Chapter Heading 27, 28, 29 of Central Excise Tariff Act, 1985. On verification of records of the assessee, it was observed that they have filed CENVAT credit of service tax amounting to ₹ 23,54,344/- attributable to their canteen. It is alleged that the said service does not appear to fall within the ambit of input s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the learned Commissioner (A) relying upon the decision of the Hon ble High Court of Karnataka in the case of Stanzen Toyotetsu India (P) Ltd. vs. CCE, Bangalore: 2011 (23) S.T.R. 444 (Kar.) has allowed the appeal of the assessee. Aggrieved by the said order, the Revenue has filed the present appeal. 3. Heard learned AR for Revenue and learned counsel for the respondent and perused the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esigners Ltd.: 2012 (26) S.T.R. 193 (Kar.) d. CCE, Bangalore-II vs. Tata Steel Ltd.: 2015 (39) S.T.R. 402 (Kar.) e. Resil Chemicals Pvt. Ltd. vs. CCE, Bangalore-I: 2014 (36) S.T.R. 1260 (Kar.) 6. I have considered the submissions of both the parties and in my opinion, the issue is squarely covered in favour of the assessee by the judgments cited supra and therefore, I do not find an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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