2014 (3) TMI 5

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....ed. Therefore appeals are being taken up together for disposal. 2. Appellant filed these appeals against impugned orders, whereby the Credit in respect of the service tax paid on CHA services, Telephone charges, Insurance charges and repairs and maintenance of factory, courier services and motor vehicle repair charges. The credit is denied on the ground that the same are not input services used....

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.... available which is not proper. It is also submitted that there should input services which had to be used in or in relation to the manufacturer of the goods. In such circumstances only the credit is available. The services in dispute have nothing to do with the manufacture of the goods. 6. I have gone through the decisions cited by the appellants. The credit in respect of CHA services, Telepho....