2017 (2) TMI 440

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....facts are that a Show Cause Notice was issued to the appellants proposing to disallow and recover credit of service tax of Rs. 3,16,050/- taken on input services by the appellants for the period April, 2007 to September, 2007. After due process of law, the original authority confirmed the proposals made in the Show Cause Notice against which the appellants filed an appeal before the Commissioner(A....

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.... Rs. 54,350/- by the Commissioner (Appeals) for the services as shown above. 2. On behalf of the appellant, the Ld. Counsel Shri. Karan Talwar submitted that the period involved is prior to 01.04.2011 and the definition of input services had vide ambit as it included the words "activities relating to business". He submitted that manpower recruitment services were availed for the labour charges fo....

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....t, the Ld. AR Shri. Nagraj Naik reiterated the findings in the impugned order. He submitted that the subject services do not have nexus with the manufacturing activity carried out by the appellant and therefore are not eligible for the credit. 4. I have heard both sides. The issue whether the subject services are eligible for credit has been analysed in various judgments by the Tribunal as well a....