2016 (7) TMI 1280

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.... DR, for the Respondent. ORDER This appeal is directed against the impugned order dated 14-10-2013 passed by the Commissioner of Customs and Central Excise, (Appeals-I), Jaipur. 2. The Cenvat credit of Service Tax paid on the taxable services namely, insurance/public relation service, cargo handling and mobile repair services were denied on the ground that those services have no nexu....

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....valent at the material time provided "activity relating to business" for the purpose of consideration as input service. Since the expenses incurred on the disputed services were in relation to the business activities of the appellant, which has been held by the Commissioner (Appeals), in my view, Cenvat credit on the disputed services cannot be denied on the ground that there is no nexus between t....