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TMI Blog2011 (3) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in respect of the guest house are Cable T.V. services and repair & maintenance, etc. which, in my view, have no nexus with the manufacture of the finished goods of the appellant - The services which have been received in respect of the guest house are Cable T.V. services and repair & maintenance, etc. which, in my view, have no nexus with the manufacture of the finished goods of the appellant - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as to whether the services received in respect of the guest house of the appellant located in their residential colony are covered by the definition of input-service or not, that the guest house of the company had received the services of cable T.V. and repair maintenance etc., that the services received by the guest house are covered by the definition of input service, that in this regard, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t correct. 4. Ms. Rimjhim Prasad, ld. SDR, defending the impugned order pleaded that the services received in respect of the company s guest house have no nexus with the manufacture of the goods and hence, cannot be called input services, that in this regard she relies upon the Bombay High Court s judgment in the case of CCE, Nagpur v. Manikgarh Cement reported in 2010 (20) S.T.R. 456 (Bombay), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. I have carefully considered the submissions from both the sides and perused the records. The only point of dispute is as to whether the services received in respect of the appellant s guest house are covered by the definition of input service or not. The services which have been received in respect of the guest house are Cable T.V. services and repair maintenance, etc. which, in my view, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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