2013 (7) TMI 674

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.... appeal is filed by the Revenue against Order-in-Appeal No. COMMR(A)/158/VDR-I/2011, dt.19.04.2011. 2. The facts of the case, in brief, are that the appellants are engaged in the manufacture of goods falling under Chapter 29 of the Central Excise Tariff Act, 1985 and also availing CENVAT Credit on input service under the provisions of CENVAT Credit Rules, 2004. An objection was raised by Centr....

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.... 3. Accordingly, a show cause notice dt.12.03.2009 was issued for demanding Service Tax of Rs.81,152/-being credit wrongly availed by them during 2006-2007 to 2008-2009, invoking the extended period, along with interest and imposition of penalties. 4. The said show cause notice was adjudicated vide the impugned order dt.30.11.2009, wherein the adjudicating authority has confirmed and ordered to....

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....he services on which credit is allowed, is not required for the purpose of manufacturing activity of the respondent-assessee. It is his submission that the first appellate authority has erred in allowing the appeal and relied upon the decision of the Tribunal in the case of CCE Chennai Vs. Sundaram Brake Linings Ltd. 2010 (19) STR 172 (Tri-Mad.), Grasim Industries 2011-TIOL-172-CESTAT-MAD. 7. L....

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....lso undisputed that the documents on which the Service Tax was paid, was correct and have all the particulars. I find that in an identical situation and issue, various Benches of the Tribunal, as per the latter case-laws cited herein above have held that housekeeping, gardening services and construction of compound wall are the services which are required in furtherance of business activity and ma....