2013 (10) TMI 792

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....(AR) ORDER Per Mathew John; 1. The 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 Sup....

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....n relation to the manufacture of final product. On adjudication, the Commissioner held that it could not be concluded that the invoices issued by input services providers for the period under 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 o....

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....He prays that the appeal may be admitted without any pre-deposit. 4. Opposing the prayer, the Ld. AR for Revenue submits that none of these services have got any nexus with the manufacturing 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 D....

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....ces that many services of same nature as the impugned services are specifically included. For example brand promotion is on the same footing as sales promotion. Further it is to be kept in mind that services being intangible the standard for proving nexus cannot be same as that in the case of inputs which are tangible. It is this aspect which comes out from the inclusive part of the definition. ....