2025 (7) TMI 1537

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... No. E/60109/2016 has been filed by the appellants, M/s Hero Moto Corp Limited, for the reason that the learned Commissioner (Appeals), vide the impugned order dated 30.03.2016, has allowed the CENVAT credit availed on all the services except one service i.e. 'Repairing of Motor Vehicles'. Appeal No. E/60242/2016 has been filed by the Revenue against the allowance given by the learned Commissioner (Appeals) in respect of seven services namely 'Architect & Interior Designers Service', 'Interior Decorator Service', 'Photography Service', 'Mandap Keeper Service', 'Outdoor Catering Service', 'Works Contract Service' and 'Club or Association Service'. 2. Briefly stated facts of the case are that the appellants are engaged in manufacture and c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct of other services, he submits that these services have no nexus either with the manufacture or with the business of the appellants. 5. Heard both sides and perused the records of the case. 6. We find that the issue is no longer res integra as submitted by the learned Counsel for the appellants; this Bench vide Final Order No. 60303-60316/2024 dated 06.06.2024 has allowed the appeals of the appellants holding all the services are used in or in relation to the manufacture or in a business activity which is integral to the manufacture of the excisable products; the Bench observed as under : "8. Heard both sides and perused the records of the case. The dispute in these appeals is about to various input services i.e. Constructi....