2010 (6) TMI 364

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....p;     Shri Jigar Shah, Advocate, for the Appellant. Shri R. Nagar, SDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty and penalties in both the cases I proceed to decide the appeals itself, with the consent of both the sides, in as much as issue involved is directly covered by catena of precedent decisions of the Tribunal. ....

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....in activities related to business. The above judgment of Maruti Suzuki was considered by the Tribunal in the case of M/s. ISMT Ltd. v. CCE, Ahmedabad reported in 2010-TIOL-27-CESTAT-Mum. After taking note of the definition of "input services" as appearing in Rule 2(l) of the Cenvat Credit Rules, 2004 and by taking note of the Hon'ble High Court of Bombay's judgment in the case of Coca Cola India L....

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....rt in physical statutes. 4. I also take note of the Tribunal's decision in the case of Manikgarh Cement v. CCE & Cus. Nagpur reported in 2008 (9) S.T.R. 554 (Tri. - Mumbai) wherein repair and maintenance service used for residential colony was held to be input service and the appellant was held to be entitled to the credit of service tax paid on such services. In the case of Millipore Indi....