2012 (11) TMI 1012

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....dent : Shri A K Prabhakar, Supdt. (AR) Per: P R Chandrasekharan: 1. The appeal is directed against order-in-appeal No. BC/159/BEL/2012-13 dated 29/06/2012 passed by Commissioner of Central Excise (Appeals), Navi Mumbai 2. The appellant, M/s. Zydus Nycomed Healthcare Pvt. Ltd., filed two refund claims for refund claims for refund of Rs.4,17,979/- for the period January 2009 and for an amou....

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....cy services and rejected the refund claim pertaining to construction services, travel and car services and catering services. Hence the appellant is before me. 3. Shri Rakesh D Kadam, Manager, appeared for the appellant and made the following submissions. The construction services undertaken by them is in fact relating to maintenance and repair activities undertaken for the factory premises whe....

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....ng for the Revenue reiterates the findings of the lower authorities. 5. I have carefully considered the rival submissions. 5.1 Rule 2(1) of the Cenvat Credit Rules, 2004 define the inputs service as follows:    "Input service" means any service,- (i) used by a provider of output service for providing an output service; or(ii) used by a manufacturer, whether directly or indirectl....

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....e can covers all services, which have a nexus with the manufacturing activity undertaken by the appellant. The Hon'ble High Court in the case of Ultra Tech Cement Ltd., 2010 (260) ELT 369 (Bom) has held that any service which has a nexus with the business of the manufacturing activity undertaken by the appellant would be an eligible input service and in respect of outdoor catering service, the Hon....