2016 (11) TMI 420

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..... t Per : Ramesh Nair This appeal is directed against Order-in- Appeal No.SB/63/Th-II/10 dated 23/3/2010 passed by the Commissioner(Appeals) Central Excise, Mumbai Zone I whereby Ld. Commissioner(Appeals) allowed the appeal of the Revenue. 2. The issue involved is whether the appellant is entitle for the Cenvat credit on the services namely maintenance of Xerox machine installed in the appellant' .....

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..... ement Ltd[2010(260)ELT 369(Bom)] wherein it was held that activity related to business is input serves in terms of definition of input service provided under Rule 2(I) of Cenvat Credit Rules, 2004. 4. Shri. Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. On careful consideration of submissions made by both sides and pe .....

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..... ch activity which is in relation to business is input service. In the present case also there is no dispute that photocopier and cars are used for the factories activity which is related to the business activity of the appellant. Hence the services received in respect of photocopier and cars falls within the category of activity in relation to the business. I therefore set aside the impugned order .....

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