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TMI Blog2013 (10) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be related to business activity without giving any evidence in this regard - as per definition of input services during the relevant period under Rule 2 (l) of Cenvat Credit Rules, 2004 the credit on input services used in the business activities are admissible - prima facie the applicant has been able to make out a case for staying the operation of the order passed by Commr. (Appeal) - Stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturing of their final products and thereby had no nexus with the manufacturing therefore, the said telephone services installed at the premises of the officers of the applicant company cannot be treated as input service in terms of Rule 2 (l) of CENVAT Credit Rules, 2004. The adjudicating authority dropped the proceedings. Against the order of the adjudicating authority, Revenue preferred an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .of Central Excise, Chennai-III Vs. Greaves Cotton Ltd. (reported in ELT-2009 (239) ELTL 137 (Tri-Chennai) ii)Keltech Energies Ltd. Vs. Commr. of C.Ex., Mangalore (reported in 2008 (10) S.T.R. 280 (Tri.Bang.) iii) Commr. of C.Ex. Vs. Excel Crop Care Ltd. (2008 (12) S.T.R. 436 (Guj.) iv)Indian Rayon and Industries Ltd. Vs. Commr. 2006 (4) S.T.R.79(Tri-Mumbai), wherein it has been held that credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the Ld. Advocate that the impugned telephones were used only for the business purposes and that there is no allegations or the findings contrary to this fact either in the show cause notice or the order of the adjudicating authority. 5.3. I find that as per definition of input services during the relevant period under Rule 2 (l) of Cenvat Credit Rules, 2004 the credit on input services us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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