2011 (4) TMI 155

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.... Shri C. Dhanasekaran, SDR, for the respondents   The brief facts of the case are that the assessees had availed credit of service tax paid on Van Hire charges for the transport of the company s employees during the period May, 2006 to February, 2007. Show Cause Notice dated 25.09.08 was issued demanding duty of Rs. 44,621/- along with interest, on the ground that the service tax paid was....

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....CCE, Nagpur Vs. Manikgarh Cement 2010 (20) STR 456 (Bom.). However, I find that in the appeal against the Tribunal s order above cited, the Hon ble Bombay High Court has held that the service or activity must have nexus with business of assessee to qualify as input services. Further, in the case of CCE, Nagpur Vs. Ultratech Cement Ltd., - 2010 (260) ELT 369 (B0m.), the Hon ble Bombay High Court ha....