2016 (10) TMI 450

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....cate For the Respondent Shri B. Balamurugan, AC (AR) ORDER Appellant's contention is that services hereinafter mentioned availed, have suffered service tax and although, those were integrally connected with manufacturing activity and also such activities covered by the inclusive definition of "input service," the authority below without any evidence to the contrary or for any good reason ....

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....ntention for the reason that no manufacture can be carried out without they very essential services of insurance, hiring of space supported by rent payment, man-power and the like nature apart from other services as above, availed. When the records were examined there is no specific evidence to the contrary comes out to prove that those services were no way irrelevant or dispensable to carry out m....