2014 (8) TMI 625

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.....S. Negi, AR, for the Respondent. ORDER Cenvat credit of Service Tax paid on maintenance of SAP system was taken by the appellant on the basis of an invoice issued in the name of the head office. The appellant has three units and the SAP system was implemented in all the three units. However the whole amount of Service Tax paid of Rs. 2,17,075/- was taken as credit in the appellant's unit an....

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....he ld. counsel explained that the SAP system was implemented in all the three units and the SAP system facilitated total manufacturing starting from raw material up to the removal of the goods and therefore the observations of the departmental officers that there is no nexus with the manufacture is not correct. However he relies upon the decision of the Tribunal in the case of M/s. TVS Motor Compa....