2021 (11) TMI 402

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....r 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 & Maintenance Services & Tech. Inspection Se....

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....re 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 business activity it is qualified as input ser....

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.... 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 order. 4. I have carefully considered the submission made by both the sides and perused the record. I find that all the services in question are either used in o....

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....arious 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) * Dharmendra Textile Processors-2008 (231) ELT 3 (SC.) * Rajasthan Spinning & Weaving Mills -2009 (238) ELT 3 (SC.) * Mehta & Co. -2011 (264) ELT 481 (SC.) 4.1 In view of the above judgments and my fi....