2011 (11) TMI 56

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....s appeal against the order-in-appeal No. AGS(150)83/09 dated 20/07/2009 whereby the Commissioner (Appeals) has disallowed them the credit of service tax paid on for garden maintenance service. 3. Briefly stated facts of the case are that the appellants are engaged in the manufacture of switches and relays and they have availed the Cenvat credit on inputs capital goods and inputs services. They ....

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....5 STT 318 (Mum. - CESTAT) wherein Cenvat credit availed on the services have been allowed for the earlier period. They have also placed reliance on Hon'ble Bombay High Court's decision in the case of CCE v. Ultratech Cement Ltd. [2010] 29 STT 244. 5. The learned JDR reiterated the findings of the learned Commissioner (Appeals) that in case of garden maintenance service there is no nexus between....

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....e ratio laid down by the apex court in the case of Maruti Suzuki Ltd. (supra) in the context of the definition of 'input' in Rule 2(k) of 2004 Rules would equally apply while interpreting the expression "activities relating to business" in Rule 2 (1) of 2004 Rules. No doubt that the inclusive part of the definition of 'input' is restricted to the inputs used in or in relation to the manufacture of....