2016 (8) TMI 1213

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....G. Prahlad, Advocate ORDER Sulekha Beevi, CS (Judicial Member) 1. The facts are that respondents were issued show cause notice dated 07-03-2011 proposing to deny Cenvat credit on various input services for the period April, 2006 to September, 2010 on the ground that the services availed by them did not have nexus with the manufacturing activity of the appellants. The adjudicating aut....

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....cannot be allowed as these services do not have nexus with the manufacturing activity of final product. The learned AR Shri Arun Kumar relied upon the judgment laid in Maruthi Suzuki Ltd case reported in 2009(240) ELT 641 (SC). 4. In the same decision, the Honble Court dealt with the definition of inputs and not input services. Further, in a plethora of judgments, [Coca cola India (P)Ltd Vs CCE....