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TMI Blog2016 (11) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, credit on the same cannot be denied - Appeal allowed. - Appeal No. E/1282/2011-Mum - Final Order No. A/86741/16/SMB/2016-WZB/SMB - Dated:- 23-3-2016 - Mr. Raju, Member (Technical). Shri. Sachin Chitnis, Advocate for the Appellant. Shri. H.M. Dixit, Asst. Comm. (AR) for the Respondent. ORDER Per: Raju 1. The appellants are manufactures of steamless pipes. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on the decision of the Hon ble Supreme Court in the case of Maruti Suzuki Ltd. Vs. CCE 2009 (240) ELT 641 (SC) and the decision of the Hon ble CESTAT in the case of Vandana Global Ltd., Vs. CCE 2010 (253) ELT 440 (Tri-LB). He argued that no nexus between the manufacturing activities and the services on hotel received by the appellants. 4. I have gone through the rival submissions. I fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l products upto the place of removal), And includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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