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TMI Blog2013 (5) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... r in relation for provision of output services, by the respondent. The conformation of the ground that there has to be a nexus of the utilisation of such services for providing on output service, is not in consonance with the law which has been settled as to there is no one to correlation, of the cenvat credit availed. The same ratio will be applicable in this case also. - credit allowed - decided in favor of assessee. - Appeal No.ST/610/11 - - - Dated:- 29-1-2013 - Hon'ble Mr. M.V. Ravindran, Member (Judicial) For the Appellant : Shri S.K. Mall, A.R. For the Respondent: Shri Dhaval Shah, Adv JUDGEMENT Per : Mr. M.V. Ravindran; This appeal is directed against order in appeal No.170/2011(STC)/K.ANPAZHAKAN/Commr.( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Cenvat Credit Rules, 2004. 3. Aggrieved by such an order, the assessee preferred an appeal before the first appellate authority raising various points. The first appellate authority after following the due process of law and following the decisions of this Tribunal in the case of Mundra Port Special Economic Zone, set aside impugned order and allowed the appeal of the assessee. Revenue is aggrieved by such an order and is before the Tribunal. 4. The ld. Additional Commissioner (A.R.) would submit that the order passed by the first appellate authority is incorrect and erroneous in law in as much as he has not considered the definition of input service as enshrine under Rule 2(l) of the Cenvat Credit Rules, 2004. He would refer to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here are various decisions of this bench and the recent one being as reported at 2010-TIOL-711-CESTAT-MAD and Semco Electrical Pvt. Ltd. - 2010 (18) S.T.R. 177 (Tri. - Mumbai). It is also his submission that the decision of the Tribunal in the case of Stanzen Toyotetsu India Pvt Ltd. 2010-TIOL-1454-CESTAT-BANG is also on the issue and it has been upheld by the Honble High Court of Karnataka. It is his submission that as regards the mandapkeeper's service, the issue is also settled in the judgment of the Tribunal in the case of Toyota Kirloskar Motor P. Ltd. 2008 (12) S.T.R. 498 (Tri. - Bang.) and Heg Ltd. 2011 (24) S.T.R. 275 (Chhattisgarh). It is his submission that various decisions of the Tribunal squarely cover the eligibility to cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re used in or in relation for provision of output services, by the respondent. The confirmation made by the ld. Additional Commissioner (A.R.) that there has to be a nexus of the utilisation of such services for providing on output service, is in my view not in consonance with the law which has been settled as to there is no one to correlation, of the cenvat credit availed. The same ratio will be applicable in this case also. 9. As correctly pointed out by the ld. counsel, the various decisions cited by him are in favour of the assessee, accordingly I find that the impugned order of the first appellate authority is correct in setting aside the order in original. 10. Another ground of appeal it was raised by the Revenue is regarding the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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