2018 (3) TMI 1224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er (AR) for the respondent M/s Tata Steel Company Ltd is in appeal against order-in-appeal no. SK/160/Th-II/2016 dated 17th February 2016 of Commissioner of Central Excise (Appeals), Mumbai - I which has denied CENVAT credit of Rs. 3,67,326/- availed on service for maintenance of garden at the training centre/guest house and on renovation of residential accommodation of executives at Kurgaon. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o avail CENVAT credit and held that these two services are not covered by any of the enumerated limbs. According to the impugned order nexus with manufacture is the all-important consideration for eligibility to avail CENVAT credit.  3. Learned Counsel for appellant claims that input services procured in connection with the training centre/guest-house and executive bungalows, being extensi....