2021 (11) TMI 402

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....for the Respondent ORDER Ramesh Nair The issue involved in the present case is that whether the appellant is entitled for Cenvat Credit in respect of services namely Courier Service, Insurance Service, Port Services, Maintenance Service, Meal Services, Telecom Services, Business Support Service, Consulting Service, Interior Decorator Services, Designing Services, LP Services, and Repair &....

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....ither used in or in relation to the manufacture of final product or for the business activity of the appellant company, therefore, the services which are also falling in the inclusion Clause of the definition of input service are admissible input service. In the definition for the services in inclusion Clause need not to be used in relation to the manufacture but if the same are used for overall b....

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.... (Guj.) 2.1 He submits that in respect of almost all the services, the issue has been decided in various judgments. Therefore, the Cenvat credit cannot be denied on the ground of nexus between the input service and manufacture and clearance of the final product. 3. Shri. J A Patel, Learned Authorized Representative appearing on behalf of the Revenue reiterates the finding of the impugned ord....

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....he assessee. There is no dispute that all of these services in question were used for the business activity of the appellant. Moreover, on the same services in various judgments the Cenvat credit was allowed which are cited below. • Hindustan Ltd Vs. CCE-2014 (33) STR 305 (Tri.-DEL.) • Chemfab Alkalies Ltd vs. CCE-2010 (251) ELT 264 (Tri.-Chennai) • Dharmendr....