2014 (3) TMI 5

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..... one charges, Insurance charges, repair and maintenance of factory and courier services is allowed. In respect of repair of motor vehicles I find no infirmity in the impugned order where the same has been disallowed as there is no nexus between the services and the activity of manufacture - demand denying credit on CHA service, telephone service, insurance charges, repair and maintenance of factory .....

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..... ied on the ground that the same are not input services used for manufacture of excisable goods. 3. The appellant relies upon the following decisions of the Tribunal to submit that the credit in respect of service tax paid on the services is admissible: (i) CCE vs Rolex Rings Pvt. Ltd. 2008 (230) ELT 569 (T) ; (ii) Indian Rayon vs. CCE - 2006 (4) STR 79 (T) ; (iii) Manikgarh .....

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..... rance charges, repair and maintenance of factory and courier services is allowed. In respect of repair of motor vehicles I find no infirmity in the impugned order where the same has been disallowed as there is no nexus between the services and the activity of manufacture. 7. In view of the decisions of the Tribunal, demand denying credit on CHA service, telephone service, insurance charges, rep .....

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