AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2015 (11) TMI 709
X X X X Extracts X X X X
X X X X Extracts X X X X
....l Member For the Petitioner : Mr. T.V. Ajayan, Advocate For the Respondent : Mr. S. Teli, Dy. Commissioner (AR) ORDER Per : ARCHANA WADHWA The appellant is engaged in refining of petroleum crude oil and manufacture of various petroleum products classifiable under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985. 2. The appellant received works contract services f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s activities of manufacture of petroleum products. As such, the same cannot be considered to be covered by the definition of input service. 2.2 The said show-cause notices culminated into an order passed by the original adjudicating authority and upheld by Commissioner (A). Hence the present two appeals. 3. After hearing both the sides duly represented by Shri T.V. Ajayan, Advocate for the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ith the appellant's business. The reference can be made to Hon'ble Karnataka High Court decision in the case of CCE, Bangalore vs. Millipore India Pvt. Ltd.: 2012 (26) STR 514 (Kar.) wherein the canteen services provided to the staff were held to be input services. However, I find that for any service received by an assessee, it has to have nexus howsoever remote, with his business activities. In ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....inition so as to include all the activities of the appellants, whether or not relatable to his business, the definition would lose its meaning, intended to be given by the legislation. I find no justifiable reasons to interfere in the impugned order of the lower authorities holding the said activities as non-cenvatable services. 3.2 However, I find favour in the appellant's contention of the fi....