2018 (8) TMI 78

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..... sputed services were used in or in relation to the manufacture of the final product and having nexus with the ultimate final product manufactured by the appellant, CENVAT Credit on the disputed services cannot be denied by the department - appeal allowed - decided in favor of appellant. - Appeal No. E/85320/2018 - A/86920/2018 - Dated:- 16-5-2018 - Mr. S.K. Mohanty, Member (Judicial) Shri .....

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..... ed the submissions of the appellant regarding entitlement of Cenvat benefit on the disputed services, considering the same as input service . 3.1 With regard to pest control service, the submissions of the appellant were that to maintain cleanliness in the factory premises and to maintain a healthy environment by preventing pests from entering and breeding in the factory premises, the appellan .....

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..... v. Hollister Medical India Pvt. Ltd. 2017 (49) STR 426 (Tri-Del.) and Xilink India Tech. Services v. C.C, C.E. S.T., Hyderabad-IV, 2016 (44) STR 635 (Tri. Hyd.). 4. The definition of input service contained in Rule 2(l) ibid, at the material time, provided that the input services used by the manufacturer directly or indirectly in the manufacture of excisable goods, should be considere .....

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