2013 (11) TMI 916

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..... Service Tax paid on the input services rendered by M/s. Pankaj Industries, which related to service of marketing of the projects in Tata Steel, Jamshedpur. I agree with the contention of the ld. AR for the Revenue that prima facie, there is no nexus between the services rendered by M/s. Pankaj Industries to M/s. Tata Steel Ltd. and the output services, i.e.Outdoor Catering Services provided by the .....

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..... paid by M/s. Pankaj Industries during period from April, 2006 to March, 2008. The ld. Consultant has also submitted that the Applicant were eligible to the said CENVAT Credit, even if the services mentioned in the input invoices relate to the marketing services rendered by M/s. Pankaj Industries to M/s. Tata Steel, Jamshedpur under Rule 3(4) of the CENVAT Credit Rules, 2004, as there is no condit .....

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..... es and perused the records. I find that the Applicant had rendered Outdoor Catering Services and Business Auxiliary Services to M/s Tata Cummins. Prima facie, I find that the Applicant had availed the CENVAT Credit of the Service Tax paid on the input services rendered by M/s. Pankaj Industries, which related to service of marketing of the projects in Tata Steel, Jamshedpur. I agree with the conte .....

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