2018 (11) TMI 1588

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....spondent : Shri K. Poddar, DR ORDER Per Anil Choudhary: 1. The issue in this appeal is whether the appellant have rightly taken Service Tax credit on maintenance of streetlight, road light, etc paid to Rajasthan Industrial Investment Corporation and whether the Cenvat credit have been rightly denied to them under the provisions of rule 2(l) of CCR, 2004 2. Heard the parties. In the imp....

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....ion of input service does not mean that any service on which service tax has been paid can be treated as input services. In order to check the inclusive nature of the input service, nexus between the service and the manufacturing activity, either directly or indirectly, is required to be proved. I find that the service charges collected by RIICO are not having any nexus with the manufacturing acti....

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....ngly, the Service Tax paid on infrastructure development charges to GIDC, along with the lease rent for the plot was also held admissible to Cenvat credit. 4. The Ld. Commissioner (Appeal) distinguished the aforementioned ruling observing that in the present case issue relates to eligibility of Cenvat Credit on bills/ invoices issued by RIICO for services provided outside, for maintenance of st....