2015 (10) TMI 2286

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....dent : Shri L Patra, AR ORDER Per H K Thakur: This appeal has been filed by the appellant with respect to OIA No. CS/182/DMN/VAPI-I/2011-12 Dated 02.02.2012. 2. Shri S. Suriyanarayanan, Advocate appearing on behalf of the appellant argued that the issue involved in this appeal is whether appellant can distribute service tax credit of service tax paid on external commercial borrowings (ECB) pai....

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.... Rule 2 (l) of the Cenvat Credit Rules, 2004 and, therefore, Cenvat Credit on such services was correctly taken by the appellant and distributed to its manufacturing units in India. 3. Shri L. Patra (AR) appearing on behalf of the Revenue made the Bench go through para 17.7 of OIO No. 04/OA/Adj/SNP-Addl/2011-12 and para 5.3.2 of OIA dated 02.02.2012 to argue that the activities of external commer....

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....eir existing facility and to create new production capacity of the company in India and abroad. The ECB services availed by the appellant are therefore, clearly in relation to the business activities and for promoting the inks manufacture by the appellant. It is the case of appellant that during the relevant period the activities relating to business was covered with the definition of inputs servi....