2016 (6) TMI 667

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....ep Singh, Advs ORDER Per Ashok Jindal The Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) has allowed the credit taken by the respondent on certain services. 2. The facts of the case are that during the course of audit, it has been observed that the respondent has availed credit of service tax paid on various services provided outside the factory whic....

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.... received in the factory of the respondent and also the respondents are not registered as service distributor in Service Tax Department, therefore they are not entitled for input service credit. Consequently the proceedings were initiated against the respondents and the credit has been denied to them. The said order was challenged before the Commissioner (Appeals) who set aside the denial of credi....

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....lied upon the decision of hon'ble Bombay High Court in the case of Ultratech Cement Ltd.-2010 (20) STR 577 (Bom.) and Coca Cola India Pvt.Ltd.-2009 (15) STR 657. 6. Heard parties and considered the submissions. 7. In this case, the reason for filing the appeal before me by the Revenue is that the respondent has no nexus of utilization of the services in the course of manufacturing activi....