2018 (5) TMI 766

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..... in the case of M/s. S.K.D. Lakshmanan Fireworks Industries Versus CE, ST, Tirunelveli [2015 (12) TMI 1102 - CESTAT CHENNAI], has held that the services have no nexus with the manufacture of final product and accordingly, upheld the order passed by the Commissioner (Appeals) - credit not allowed - appeal dismissed - decided against appellant. - Excise Appeal No.E/51968/2017 [SM] - A/51616/2018-SM .....

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..... edit of service tax paid in respect of taxable services namely, rent a cab, insurance premium, maintenance insurance of motor vehicles and subscription of membership, on the ground that service tax paid on those services cannot be considered as input service inasmuch as, the said services have no nexus with the manufacture of HDPE woven bags by the appellant. For denying the Cenvat benefit, the .....

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