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TMI Blog2016 (7) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 2010 - Held that:- the issue is covered by the judgement of the Karnataka High Court in the case of CCE, Bangalore Vs. Bell Ceramics Ltd. [2011 (9) TMI 792 - KARNATAKA HIGH COURT] - Credit allowed - Decided in favor of assessee. - ST/41447/2015 - Final Order No. 40847/2016 - Dated:- 25-5-2016 - Shri P. K. Choudhary, Judicial Member Shri N. Viswanathan, Adv., for the Appellant Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held the Order-in-Original and rejected the appeal. Hence, the present appeal. 2. Ld. Counsel Shri N. Viswanathan, Advocate appearing on behalf of the appellant company, submits that they are providing Operation and Maintenance of Power Plants and also Consulting Engineers service at the site and the input services are very much in relation to their business activities and in absence of such s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sure and hence are not related to the output services. He also produced a copy of Chartered Accountant s Certificate, wherein he has examined all the bills and invoices and certified that the services were used by their employees. Further, he drew my attention to para-10 of the appeal paper book at page 439, wherein the adjudicating authority has observed that in the show cause notice the proviso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ics Ltd., the relevant para -2 is reproduced below: - 2. The said question arose for consideration before this Court in the case of Commissioner of Central Excise, Bangalore-III, Commissionerate v. Stanzen Toyotetsu India (P.) Ltd., reported in 2011 (32) STT 244/12 taxmann.com 101 (Kar.) = 2011 (23) S.T.R. 444 (Kar.). It was held that any service used by the manufacturer whether directly or i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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