2014 (5) TMI 948

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..... he CENVAT Credit Rules, 2004. In this case, the respondent being a manufacturer of excisable goods, the Guest House were used and maintained in relation to various business activities. Therefore, I hold that the respondents are entitled for input service credit - Decided against Revenue. - Appeal No.E/583/07-Mum - Final Order No. A/558/2014-WZB/C-IV(SMB) - Dated:- 20-3-2014 - Ashok Jindal, J. .....

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..... t being a manufacturer of excisable goods, the Guest House were used and maintained in relation to various business activities. Therefore, I hold that the respondents are entitled for input service credit. Accordingly, I do not find any infirmity with the impugned order and the same is upheld. The appeal filed by the Revenue is dismissed. (Dictated in Court) - - TaxTMI - TMITax - Central E .....

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