2016 (8) TMI 1213

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..... railway sliding works, maintenance at cement units. etc. - denial on account of nexus - Held that: - in a plethora of judgments, the Tribunal as well as several High Courts have held that almost all activities related to business of manufacture would be covered by the definition of input service during the period prior to 01-04-2011 - credit allowed - appeal dismissed - decided against Revenue. - .....

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..... involved is prior to 01-04-2011 when the definition of input service had a wide ambit as it included the words activities relating to business. The services for which credit was proposed to be denied in the show cause notice are repair of staff quarters, lighting works, water works, construction of wagon loading platform, works at loading shed, retreading of dumper tyres, garage maintenance, road .....

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