9911796707
TMI Blog2016 (3) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 22.12.2014 of this Tribunal, I find that the Revenue has filed the appeal in respect of rent a cab service also - the judgment relied on by the respondent during the course of hearing which were recorded in paragraph 4 of the impugned order has not been considered by this Tribunal while disposing of the appeal. Held that: - there is apparent error in the order passed by this Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of the respondent are that Revenue has preferred the appeal against the impugned order dated 29.10.2013, contesting eligibility of cenvat credit on rent-a-cab service, house keeping service and business auxiliary service on the ground that these services have no nexus with the manufacture of final product. However, in the final order dated 22.12.2014, this Tribunal vide paragraph 2 has recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The services under question viz. Business Auxilliary service (BAS) (Network cable laying/dismantling, installation of network cable, network laying) House-keeping service and Rent-a-cab service were not used whether directly or indirectly, in or in relation to the manufacture of Assessee s final products. The provision of these services has no nexus with the manufacturing/clearance process o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. As regards business auxiliary service, I find that the Revenue has challenged the impugned order on the ground that the cable dismantling service and other services have no nexus with the manufacture of the final product and thus, the same should not be considered as input service. However, while disposing the appeal, this Tribunal for the first time has recorded that the services received by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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