2016 (12) TMI 1174

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....ssioner (AR) for the respondent Order The short issue for resolution in this appeal filed by M/s Mahalaxmi Seamless Ltd against order-in-appeal no. US/278/RGD/2011 dated 22^nd September 2011 of Commissioner of Central Excise (Appeals), Mumbai-II is the eligibility to avail CENVAT credit of taxes paid on consideration for receiving 'rent-a-cab service' customs house agent service'....

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....at appellant is a manufacturer who has utilised the three services on which tax under Finance Act, 1994 was also properly discharged. It is also admitted that the expression 'in or in relation to manufacture' is not susceptible to precise delineation. 4. Learned Authorized Representative relied upon decision of the Hon'ble High Court of Bombay in Commissioner of Central Excise, Nagp....

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....nput service it cannot be said that they do not constitute input service and the assessee is not entitled to the benefit of CENVAT credit. In fact, Rule 3 of the Cenvat [Credit] Rules, 2004, specifically provides that the manufacturer of final products shall be allowed to take credit, the service tax leviable under Section 66 of the Finance Act and paid on any input service received by the manufac....