2015 (12) TMI 78

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..... to the said machine in the office of the appellant will be an activity in relation to the business of the appellant. Accordingly, it is held that Cenvat credit was correctly taken by the appellant. - Decided in favour of assessee. - ST/13506/2013 - Final Order No. A/11712/2013-WZB/AHD - Dated:- 13-12-2013 - Shri H.K. Thakur, Member (T) Shri M.A. Patel, Consultant, for the Appellant. .....

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..... issue in support of his case that Service Tax credit was correctly taken :- (a) Parason Machinery (I) Pvt. Limited. [2009 (7) LCX0024 = 2009 (16) S.T.R. 20 (Tri.) = 2012 (277) E.L.T. 215 (Tribunal)]. (b) Aditya Birla Nuvo Limited [2009 (01) LCX0040 = 2009 (14) S.T.R. 304 (Tri.-Ahmd.) = 2012 (277) E.L.T. 188 (Tri.-Ahmd.)]. (c) Cadila Healthcare Limited [2013 (30) S.T.R. 3 (Guj .....

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..... ed with respect to the said machine in the office of the appellant will be an activity in relation to the business of the appellant. Accordingly, it is held that Cenvat credit was correctly taken by the appellant. 6. In view of the above observation and settled case laws, appeal filed by the appellant is allowed. (Operative part of the order pronounced in the Court) - - TaxTMI - TMITax .....

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