2017 (10) TMI 199

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sengraj, D.R. ORDER PER: S.K. MOHANTY Denial of Cenvat benefit in respect of the input services is the subject matter of present dispute. The Department has denied Service Tax credit in respect of the input services on the ground that the disputed services were provided outside the registered premises of the appellant. 2. The ld. Advocate appearing for the appellant submits that the in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....activities relating to business" should also be considered as input service for availment of Cenvat benefit. It is not the case of Revenue that the disputed services were not used by the appellant for accomplishing its business purpose. Further, Rule 3 ibid provides that in case of input services, the manufacturer should receive the service and there is no specific mention in the said statutory pr....