2014 (4) TMI 1216

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..... to the manufacture - all the services can be said to be in or in relation to the manufacture or are covered by the definition of input service - refund allowed - appeal dismissed - decided against Revenue. - C/2631/2010-SM - Final Order No. 20566/2014 - Dated:- 16-4-2014 - Shri B.S.V. Murthy, Member (T) Shri S. Teli, Deputy Commissioner (AR), for the Appellant. Shri T.V. Ajayan, Advoc .....

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..... Commissioner held that respondent is eligible for the refund. Revenue is in appeal. 2. Heard both sides. I find that without a building, no manufacture can take place and therefore the service relating to building lease rent can be definitely said to be in or in relation to the manufacture. Similarly other services also are eligible. The observation of the original authority that fumigation ch .....

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