2018 (8) TMI 1495

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.... Shri R. Subramaniyan, AC (AR) for the Respondent. ORDER The issue involved in all these appeals being the same, they were heard together and disposed of by this common order. 2. The appellants are engaged in manufacture of Welding Electrodes and Welding Fluxes and are availing the facility of Cenvat Credit of duty paid on inputs, capital goods and service tax paid on input services. It ....

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....entially necessary for the manufacturing activity of the appellant-factory. It is also pointed out by him that the period is prior to 01.04.2011, when the definition of "input services" had a wide ambit, as it included the words 'activities relating to business'. The learned Counsel also relied upon the judgement of the jurisdictional High Court judgement of the Madras High Court in the case of Co....