TaxTMI 
TaxTMI 
2013 (10) TMI 792
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.... applicant is a manufacturer of excisable goods having three manufacturing units. They had availed cenvat credit on input services for the period Aug 2010 to Jun 2011 as detailed in the following table :- Name of Service Service Tax (Rs.) Education Cess (Rs.) Secondary Higher Education Cess (Rs.) Total (Rs.) Man Power Supply 3115909 62318 31159 3209386 Celebrity for brand deve....
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....nder dispute would be exclusively for the unit located at Mylapore, Chennai where the credit was utilized and for this reason the demand has been confirmed. The Commissioner has also held that there was no nexus of the impugned input services with manufacturing activity and thereafter credit was disallowed. Aggrieved by the adjudication order, appellant filed this appeal before Tribunal along with....
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....ng activity and therefore credit could not have been availed. Further, credit was not received at the factory where it was utilized. He also relies on the following decisions (i) Maruti Suzuki Ltd. Vs CCE Delhi - 2009 (240) ELT 641 (SC); (ii) CCE Nagpur Vs Manikargh Cement - 2010 (20) STR 456 (Bom.) and (iii) CCE Chennai Vs Sundaram Brake Linings - 2010 (19) STR 172 (Tri.-Chennai). 5. Consider....