2010 (11) TMI 266

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....an Babu, SDR, for the Respondent. [Order] . - Heard both sides. 2. In this case, the original authority has denied the credit of service tax paid in respect of repair and maintenance services received for the staff colony, gardening service, security service provided in the wind farms, swimming pool maintenance and civil works undertaken at auditorium, shopping complex etc., on the g....

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....y has been reversed by the Hon'ble Bombay high Court vide CCE, Nagpur v. Manikgarh Cement - 2010-TIOL-720-HC-MUM-S.T. = 2010 (20) S.T.R. 456 (Bom.). He prays for setting aside the order passed by the lower appellate authority. 3. Heard Shri R. Srinivasan, Ld. Consultant appearing for the respondents who states that the respondent's factory is in a remote area and unless the workers are pro....

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.... and holds as follows :- "9. Applying the ratio laid down by the Hon'ble Apex Court in the case of Maruti Suzuki Limited v. Commissioner of Central Excise, Delhi (supra), we hold that unless the nexus is established between the services rendered and the business carried on by the assessee, the benefit of CENVAT credit is not allowable. In the present case, in our opinion, rendering taxable....

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....Court's decision in the case of Maruti Suzuki Ltd. v. CCE - 2009 (240) E.L.T. 641 (S.C.). In the light of the afore-cited decisions of the Bombay high Court in the case of CCE, Nagpur v. Manikgarh Cement (supra) and the decision of this Bench in the case of CCE, Chennai v. Sundaram Brake Linings (supra) when the laid down tests are applied to the impugned services, it is clear that they have no ne....