TaxTMI 
TaxTMI 
2023 (9) TMI 1403
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....ER ASHOK JINDAL : Both sides are in appeal against the impugned orders. 2. The assessee has also filed cross objection in the appeal filed by the Revenue. 3. The facts of the case are that the assessee is engaged in manufacturing of goods and discharging their Central Excise duty on the final product by utilizing cenvat credit of duties and taxes paid on inputs, capital goods and input services used in or in relation of the manufacturing activity. 3.1 M/s Aditya Birla Management Corporation Private Limited (ABMCPL) is a Company, which was incorporated to provide common corporate facilities and resources to group companies of Aditya Birla Group to enable them to optimize the benefit of specialization and achieve economies of scal....
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....er, the Revenue is in appeal 3.8 Where the cenvat credit has been rejected to the assessee, in that case, the assessee is in appeal. Therefore, all are disposed off by a common order. The assessee has also filed a Cross Objection to the appeal filed by the Revenue. 4. The ld.Counsel appearing on behalf of the assessee submits that in their appellant's own case for the earlier period, this Tribunal has allowed the cenvat credit. Thereafter, the issue is no more res integra. Accordingly, the assessee's appeals be allowed and the Revenue's appeal be dismissed. 5. The ld.A.R. for the Revenue reiterated the findings of the impugned order. 6. Heard both sides and considered the submissions. 7. We find that the assessee's own case f....
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.... providing operational or administrative assistance in any manner or providing infrastructural support service or managing distribution and logistics service, fall within the ambit of 'Business Support Service'. The ABMCPL has been providing these services to their group companies. As per the definition of BSS mentioned above, the services rendered by ABMCPL to their group companies would rightly fall under the category of 'Business Support Service'. We observe that ABMCPL has been rightly paying Excise Appeal No.70098 of 2013 6 Service Tax under BSS for the services rendered by them to their group companies. The department has also not disputed the payment of service tax by ABMCPL under the category of BSS. 12. The Appellant refer....
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....ed and their close nexus with the business of the Appellant is also clearly visible from the mails exchanged by ABMCPL with the group companies. 12. Further, most of the activities done by ABMCPL are covered under the inclusive portion of the definition of 'input services' viz. advertisement and market research, procurement of inputs, accounting, auditing, financing, recruitment and quality control, Excise Appeal No.70098 of 2013 7 coaching and training, computer networking, security, legal services etc. 13. Hence the Appellant is entitled to avail the CENVAT Credit of service tax paid on BSS since they have a nexus with the overall business activity of manufacturing final goods and are essential for the day-to-day operati....