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TMI Blog2015 (12) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... by the decisions relied upon by the respondent and I find myself in agreement with it and therefore the appeal filed by the Revenue has no merit. - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... ansport service, training service, facility operation service, courier service, cafeteria service, advertisement services availed by assessee, a 100 per cent EOU, to provide back office services were input services eligible for credit. It was also held that refund of such input services was admissible under rule 5 of Cenvat Credit Rules, 2004. b. Comr. of Customs v. Vishal Natural Food Products B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directly in relation to manufacture or a business activity for promoting business as the facility to employees like security, advertising, labour supply etc., will result in greater efficiency and is in nexus with the manufacturing process: a) CCE, B'lore Vs. Stamen Toyotetsu India Pvt. Ltd. [2011 (23) STR444 (Kar-HC)] b) ITC Limited v. CCE, Hyderabad [(2010) 17 STR 146 (Tri. - Bang)] c) CC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epairs and maintenance services like AMC of plant related to sewage disposal, AMC of AC in testing rooms, AMC of computers etc., were eligible input services. i. ADC India Communications Ltd. Vs. CCE, Bangalore [(2012) 283 ELT 415 (Tri. Bang.)] ii VST Industries Ltd. Vs. CCE [(2010) 262 ELT 749 (Tri. Bang.)]. 3. The submissions above would show that all the services in dispute are covered by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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