2012 (2) TMI 310

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per Mathew John:   The issue involved in this case is whether cenvat credit can be allowed in respect of service tax paid on courier services and telephone services. The Revenue is of the view that such credit cannot be allowed. Though initially, the Adjudicating Authority allowed credit in respect of the services, Revenue filed appeal before the Commissioner (Appeals) and the Commissione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es on the decision in CCE Vs. Sundaram Brake Linings 2010 (19) STR 172 (Tri. Chennai) and GSN Sinter Metals Ltd Vs CCE 2009 (16) STR 615 (Tri. Mum). These decisions emphasis the need for establishing clear nexus between input services and final products.   4. I have considered arguments of both sides. I find that the decision of the Apex Court in the case of Maruti Suzuki Ltd was with refe....