2014 (5) TMI 612

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....a manufacturer of excisable goods who imports their main raw material, namely, copper concentrate and also export their final products viz. copper cathode and copper rod. During the period, April 08 and September 10, they had taken Cenvat credit on the following items namely,- a. Creative and art work services used for publishing their inhouse magazine called 'YAGNA' involving credit of Rs.13,658....

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....Ltd. -TIOL-199-HC-AP-ST wherein the cenvat credit was allowed for services relating to maintenance of staff colony such as lawn mowing, garbage cleaning, maintenance of swimming pool, collection of household garbage, harvest cutting, weeding etc. 2. ABB Ltd. Vs CCE & ST Bangalore - 2009 (15) STR 23 (Tri.-LB). He relies on para-3 & 4 of the above Larger Bench of the Tribunal wherein it holds that ....

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....do their business and this is also an activity in relation to procurement of raw material and also in relation to business. 6. Therefore, he submits that credit may be allowed on all these items. 7. Opposing the prayer, Ld. AR for Revenue submits that these services have no nexus with the manufacturing activity. The publication of their inhouse magazine is in no way connected with manufacture at....

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....ase of Maruti Suzuki was in the context of inputs. The standards applicable to inputs cannot be applied to input services as can be seen from the definition at Rule 2(l) which includes many post-manufacturing activities as compared to definition at Rule 2(k) for inputs. The decision of the Hon. Andhra Pradesh High Court in the case of ITC Ltd (supra) has to be taken note of at this stage. Even in ....