2016 (11) TMI 424

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.... for the Appellant. Shri. H.M. Dixit, Asst. Comm. (AR) for the Respondent. ORDER Per: Raju 1. The appellants are manufactures of steamless pipes. The appellants had availed credit of service tax paid on the hotels and conference services used by them for the purpose of auction and marketing conference. The credit was denied by the original adjudicating authority as well as the first ap....

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..... He argued that no nexus between the manufacturing activities and the services on hotel received by the appellants. 4. I have gone through the rival submissions. I find that the impugned order specifies the purpose for which the services are used as follows: "They had availed the subject services in connection with auction of scrap generated during the manufacturing process and in mar....

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.... to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit relating, share registry, and security, inward transportation of inputs or capital goods and outward tr....