TMI Blog2018 (3) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Rules, 2004 encompassed all activities relating to business qualified by a representative sample of typical services that could be treated as eligible service. That, undoubtedly, does cover maintenance activities at the training centre/guest-house and of the residential accommodation of the executives of the appellant - credit allowed - appeal allowed - decided in favor of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia Pvt Ltd v. Commissioner of Central Excise, Pune-I [2011 (22) STR 89 (Tri.-Mumbai)], Commissioner of Central Excise, Nasik v. Mahindra Mahindra Ltd [2016 (46) STR 51 (Tri. Mumbai)] and Reliance Industries Ltd v. Commissioner of Central Excise Service Tax (LTU), Mumbai [2016 (42) STR 457 (Tri.-Mumbai)]. The original authority had relied upon the decision of the Hon ble High Court of Bombay in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bombay in Commissioner of Central Excise v. Manikgarh Cement 2010 (20) STR 456 (Bom.)] to contend that the expression relating to business in rule 2(l) of the CENVAT Credit Rules, 2004 refers to activity that are integrally linked to the business of the assessee and not just welfare activities undertaken by the assessee. 4. Heard Learned Authorised Representation who reiterated the contents o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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