2013 (8) TMI 601

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..... ed to input service credit on Mandap Keeper Service - the annual day function of the appellant company is an integral part of the business activity - it is also found that the appellant is the manufacturer of excisable goods - relying on the decision of CCE Nagpur vs Ultratech Cement Ltd (2010 (10) TMI 13 - BOMBAY HIGH COURT) and Kirloskar Motor Pvt. Ltd. vs. CCE LTU, Bangalore (2011 (3) TMI 1373 .....

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..... s. 3. Heard both sides. 4. The learned Counsel appearing for the appellant relied on the judgment of the Hon'ble High Court of Karnataka in the case of Toyota Kirloskar Motor Pvt. Ltd. vs. CCE LTU, Bangalore - 2012 (24) S.T.R. 645 (Kar.) and CCE Nagpur vs Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.). 5. On the other hand the learned A.R. appearing for the Revenue relied on the decisions in .....

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..... s not in dispute that the Annual Day function of the appellant Company was celebrated and for the function the employees and their families were invited. The annual day function of the appellant company is an integral part of the business activity and it is also found that the appellant is the manufacturer of excisable goods. Therefore, by relying the decisions of Ultratech Cement Ltd. (supra) and .....

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