2017 (9) TMI 555

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....e. 2.   The brief facts of the case are that M/s Uflex Ltd. was engaged in the manufacture of Polyester film, BOPP articles of plastics. They were issued with a show cause notice dated 08/11/2012 through which there was a proposal to recover Cenvat credit of Rs. 10,26,525/- of service tax paid for the period from August, 2008 to October, 2011 on following services: SI. No. Name of the Service Service Tax (in Rs.) 1 Custody Services 19951 2 Fleet Management 264098 3 Golf course Membership 229 4 Housekeeping & Cleaning Services 203783 5 Insurance of Company Cars 360827 6 Maintenance of Records of Shareholders 24741 7 Pest Control Services 989 8....

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....l Excise Nagpur vs. Ultratech Cement Ltd. reported at 2010 (20) STR 577 (Bombay) has ruled that all services used in relation to the business of manufacturing of final products are covered under the definition of "input service". He has further submitted that he had submitted before the original authority, first appellate authority that all the services in respect of both the appeals were used in relation to the business of manufacturing of final product and therefore, the disputed Cenvat credit was admissible to M/s Uflex Ltd. 5.   Learned AR has supported the grounds of appeal filed by Revenue. 6.   Having considered the rival contention and on perusal of record I find that the dispute was in respect of above sta....