2016 (6) TMI 667

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dal The Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) has allowed the credit taken by the respondent on certain services. 2. The facts of the case are that during the course of audit, it has been observed that the respondent has availed credit of service tax paid on various services provided outside the factory which are as follows:- 1. Business Auxiliary se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nts are not registered as service distributor in Service Tax Department, therefore they are not entitled for input service credit. Consequently the proceedings were initiated against the respondents and the credit has been denied to them. The said order was challenged before the Commissioner (Appeals) who set aside the denial of credit and allowed the credit to the respondent. Aggrieved with the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of Ultratech Cement Ltd.-2010 (20) STR 577 (Bom.) and Coca Cola India Pvt.Ltd.-2009 (15) STR 657. 6. Heard parties and considered the submissions. 7. In this case, the reason for filing the appeal before me by the Revenue is that the respondent has no nexus of utilization of the services in the course of manufacturing activity. During the relevant period, the law was settled by Hon'ble High .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X