2013 (10) TMI 715

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..... ctivity has a clear nexus with manufacturing process and the order of lower authorities is wrong because the main part of the definition covers ‘input services used by manufacturer whether directly or indirectly in relation to manufacture of final products’ - these activities are in relation to manufacture of final product and therefore the order is without any basis - Following NTF (India) Pvt. L .....

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..... Credit Rules, 2004 are tabulated below :- S. No. Appeal No. SCN No./ OIO No. date Period Impugned Services Amount demanded in OIO (Rs.) 1. E/40741/13 13/2011 dt.10.10.2011/ 05/2012 dt. 21.3.2012 Oct 2010 to June 2011 House Keeping 1,46,376 2 .....

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..... was omitted from the definition. The applicant has already reversed an amount of Rs.61346/- for the period 01-04-11 to 01-06-11. According to the appellant, now the dispute is only in respect of Rs.14,270/- relating to cleaning services for the period 01-04-2011 to 01-06-11. The applicants are aggrieved with demand of Rs.14,270/- in respect of housekeeping services along with interest and penalt .....

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..... he definition covers input services used by manufacturer whether directly or indirectly in relation to manufacture of final products . He contends that these activities are in relation to manufacture of final product and therefore the order is without any basis and his appeals should be admitted with any pre-deposit. 5. Opposing the prayer, Ld AR for Revenue reiterates the findings of the lower .....

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