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2018 (11) TMI 1748

..... as input service under Rule 2(l) of the Cenvat Credit Rules, 2004 especially when such service/activity has no nexus in or integral connection to the manufacture of final product? HELD THAT:- The decision in the case of Millipore India Pvt. Ltd. [2011 (4) TMI 1122 - KARNATAKA HIGH COURT], was taken note of by the Division Bench of this Court in the case of Rane TRW Steering Systems Ltd. [2015 (4) .....

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..... either side. 2. These appeals by the Revenue under Section 35G of the Central Excise Act, 1944 are directed against the common order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (for brevity, the Tribunal), dated 25-1-2016 in Appeal Nos. E/40427 to 40433/2014 vide Final Order Nos. 40090 to 40096 of 2016. 3. The following substantial questi .....

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..... was required to maintain a green belt area comprising of 1,000 trees per acre of land and effective usage of water among other conditions. 5. The question was as to whether the assessee was entitled to avail the Cenvat credit in this regard. 6. The Tribunal referred to the decision of the Division Bench of this Court in the case of CCE, LTU, Chennai v. Rane TRW Steering Systems Ltd. rep .....

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..... osts of the final products. Therefore, the Court held that the Tribunal was right in holding that the service tax paid in all those cases would fall within the definition of input services and that the assessee is entitled to the benefit thereof. Accordingly, the appeal filed by the Revenue was dismissed. 7. The decision in the case of Millipore India Pvt. Ltd., was taken note of by the Divis .....

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