2015 (12) TMI 955

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ce - Held that:- issues involved in the present appeal have been considered by this Tribunal in the case of Apotex Ltd. & Others - [2015 (3) TMI 346 - CESTAT BANGALORE]. In the case of Apotex Ltd. & Others , issue relating to nexus was considered and three services in question before us have been held to be admissible. Moreover, this Tribunal in the case of C. Cubed Solutions Pvt. Ltd. vs. C.C.E, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5 of Cenvat Credit Rules, 2004, in respect of Advertising, Security, Manpower Recruitment and Supply service. The appeal has been filed on the ground that Notification is restrictive since the word 'used' isservice used in providing output service . It has also been submitted that there is no nexus between the input service and output service. 2. Both the sides agree that the issues in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X