TMI Blog2018 (2) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... of the manufacturer. Appeal allowed - decided in favor of appellant. - E/47/2011 - Final Order No. 40331 /2018 - Dated:- 19-1-2018 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Muthu Venkataraman, Advocate,Ms. Minchu Punnoose, Advocate for the Appellant Shri R. Subramaniyam, AC (AR) for the Respondent ORDER Per Bench The appellants are engaged in the manufacture of Stainless Steel Pressure Cookers and Pressure Pans and Aluminium Pressure Cookers and Pressure Pans and are registered with the Central Excise Department. They are availing credit on inputs and input services. The appellants availed credit of input services based on the invoices issued by their corpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded the words activities relating to business . The details of the services on which credit availed is explained in page 68 to 72 of the appeal paper book. In the case of CCE Nagpur Vs. Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.) and Coca Cola India Pvt. Ltd. Vs. CCE, Pune 2009 (242) ELT 168 (Bom.), the Hon ble High Court of Bombay had occasion to consider the eligibility of almost all the services impugned herein. It was held by the High Court that the definition having a wide meaning covers all the activities in relation to business. 3. The LD. AR, Shri R. Subramaniyam, AC, reiterated the findings in the impugned order. He submitted that the credit has been availed on services which were consumed in various branch offices as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed credit on the ISD invoices distributed by their corporate office. It is the case of the department that the services on which the credit has been availed is not consumed in their manufacturing unit and also that these services do not have any nexus with the manufacturing activities of the appellants. When the corporate office of he appellant has taken input service distributor registration, the distribution of credit on ISD invoices is in accordance with law. Intention of having ISD registration is for distribution of credit when there are more than one unit. The other ground for rejecting the credit is that services do not have nexus with the manufacturing activity. On going through the table of services mentioned in the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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