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TMI Blog2018 (11) TMI 1588X X X X Extracts X X X X X X X X Extracts X X X X ..... excisable, admittedly - the appellant is entitled to Cenvat Credit on the maintenance charges by whatever name called, paid to RIICO, for receipt of services in the nature of maintenance of street light, road, water service, etc. - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/51916/2018-EX [SMC] - FINAL ORDER NO. 53300/2018 - Dated:- 2-11-2018 - Shri Anil Chou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are integral part of the manufacturing activities and covers under the inclusive definition of input services as defined under Rule 2(l) of the Cenvat Credit Rules, 2004. The appellant has also cited number of case laws in support of their contentions. I find that the activities carried out by RIICO are common for all the industries established in the Industrial estate and cannot be restricted on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rent, for the plot by Gujarat Industrial Development Corporation, for providing infrastructure service relating to the leased plot, coordinate Bench of this Tribunal have held that the infrastructure services rendered by GIDC, for the plot leased to the appellant Panasonic, to undertake manufacturing activity. Thus, it is definitely having nexus with the manufacturing of goods, and there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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