2015 (6) TMI 194

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....eligible for the CENVAT credit on the services availed by them since the services rendered have no nexus to the appellant's manufacturing activity and therefore fall outside the scope and ambit of input services as defined in Rule 2(l)(2) of the CENVAT Credit Rules, 2004. 2. Heard both the sides. 3. The issue involved in the present appeal is whether the appellants have satisfied the definition of input service for availing the CENVAT credit and whether the demand is barred by limitation. 4. According to the definition of input service as defined under Rule 2(l) of CENVAT Credit Rules (i) used by a provider of taxable service for providing an output service or (ii) used by the manufacturer, whether directly or indirectly, in or....

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....t service on which credit availed should have a direct nexus in providing output service. In other words, if the receipt or non-receipt of those services is not going to make any difference to the production of final products, then such services cannot be considered as input services." 7. For coming to this conclusion, he has relied upon the decision of the Tribunal in the case of CCE, Nagpur Vs. Manikgarh Cement Works - 2010 (18) S.T.R. 275 (Tri. - Mumbai). However, I find that in Manikgarh Cement case, the issue involved was eligibility of CENVAT credit on services received in respect of security services etc. provided to the residential colony and not to the factory or the premises of the appellant. In this case, the services are clea....