2019 (4) TMI 120

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..... goods for loading-unloading at appellant’s godown - Held that:- All the services are essential for the overall manufacturing and business activity of the appellant. Reliance placed in various judgements like Hydus Technologies India Pvt. Limited vs. CCE [2017 (2) TMI 538 - CESTAT HYDERABAD], HCL Technologies Limited vs. CCE [2015 (9) TMI 1037 - CESTAT NEW DELHI], Modern Petrofils Dty. Div. & O .....

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..... ntenance), supply of tangible goods (Crane) for handling of finished goods for loading-unloading at appellant s godown. 2. Shri Willingdon Christian, Ld. Counsel appearing on behalf of the appellant submits that in respect of all these services, by various judgments of this Tribunal, the credit has been allowed. He placed reliance on the following decisions:- S.No. .....

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..... Limited vs. CCE (ii) 2017 (52) STR 63 (T) Lenovo India Pvt. Limited vs. CCE 5. Supply Tangible (Crane) of Goods (i) 2016 (43) STR 459 (Tri) India Pesticides Limited vs. CCE (ii) 2016 (41) STR 990 (Tri) - John Deere India Pvt. Limited vs. CCE 3. Shri L. Patra, Ld. Assistant Commissioner (AR) appearing on behalf of t .....

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