2012 (9) TMI 173

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..... e in the course of their business of manufacture - Services having nexus or integral connection with the manufacture of final products as well as the business of manufacture of final product would qualify to be input service under Rule 2(l) of 2004 Rules - in favour of assessee. - E/80/12 - - - Dated:- 29-8-2012 - Shri ASHOK JINDAL, J. Shri L. Prasad Rao, Manager For the Appellant S .....

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..... y the appellant in relation to the manufacture of the final product. It was further observed by the Commissioner that these activities are only for the welfare of the employees. Therefore, they are not entitled for CENVAT credit. 3. Examined the impugned order and as per Rule 2(l) of CCR 2004, it is clearly mentioned that any input service is eligible for CENVAT credit which has been used by t .....

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