TMI Blog2016 (11) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacture or business - This being the case, and also considering that they do not feature in the exclusions, impugned services will very much be in the nature of eligible ‘input service’ for the purpose of Rule 2(l) ibid - credit allowed - appeal allowed in toto. - E/42422/2015-SM - Final Order No. 42328/2016 - Dated:- 18-11-2016 - Shri Madhu Mohan Damodhar, Member (T) Ms. Minchu Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has been reproduced in Para 4.2.4 of the OIO. She also submitted that the very same issue, in their own case for an earlier period, had been remanded by this Tribunal vide Final Order No. 41222/2015, dated 8-9-2015 to original authority with directions and that in de novo adjudication, the adjudicating authority in Para 25 of the OIO No. 36/2016, dated 29-7-2016, inter alia, held that said s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity control, renovation and repair, etc. This being an inclusive part of the definition, it shall only be interpreted as examples of the genre of services that would have to be considered as eligible for Cenvat credit. What is more important is to check whether the services have nexus with manufacturing or business activity and whether they are specifically excluded in the exclusion listed out in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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