2013 (7) TMI 370

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....e Respondent : Shri B L Narasimhan, Adv. Per: Archana Wadhwa: All the appeals filed by the Revenue and by the appellant are being disposed of by a common order as they arise but of the same impugned order of Commissioner (Appeals). However, for the sake of brevity, facts as available in the assessees appeal are being adverted too. 2. The appellant is a 100% EOU engaged in the manufacture ....

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....ppellant, whereas allowing of the Cenvat credit stand challenged by the Revenue. 4. The appellant was availing the business support service (support service for business and commerce) such as security, cleaning and house keeping, canteen, reception, maintenance of common areas i.e. roads, parking, security gate and running and maintenance of common facilities like ETP, STP, EPBX, WTP, DG sets, ....

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....inal products, but also various services used in relation to business of manufacture, whether prior to manufacture or after manufacture. The definition of input service seeks to cover every conceivable service used in business of manufacture. Similarly, in the case of Coca Cola India Pvt. Ltd. vs. CCE, Pune - III reported in 2009 (15) S.T.R. 657 (Bom.), it stands held that the term business appear....

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....ct of courier, bank services, tour operator, rent a cab, insurance of plant and machinery and group insurance. He has relied upon various precedent decisions to hold in favour of the assessee. We note that all the issues stand covered by the earlier decisions. Specific reference can be made to the decision of the Hon'ble Karnataka High Court in the case of CCE, Bangalore - III vs. Stanzen Toyo....