2018 (8) TMI 78

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....anty Denial of CENVAT Credit of service tax paid on the taxable services namely, pest control, telephone, repair and maintenance of air conditioner and export related services is the subject matter of the present dispute. The authorities below have denied CENVAT Credit to the appellant on the ground that the disputed services, by nature of their use/participation for the intended purpose, canno....

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....appellant were that such services were availed by the appellant for effective communication and negotiation between company employees with the suppliers/ customers, and thus, such service has been used/utilised in relation to the manufacturing activity of the appellant. 3.3 As regards the repair and maintenance of air conditioners, the appellant contended that the air conditioners were installe....

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....ption of the employees. From the submissions made by the appellant before the lower authorities as well as before this Tribunal, I find that it is not the case of Revenue that appellant had used/utilised the disputed services for the personal benefit or consumption of its employees. Since the disputed services were used in or in relation to the manufacture of the final product and having nexus wit....