2019 (10) TMI 1099

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..... e three services were used in relation to either manufacture of the final product or for business activity, therefore, all the three services are inputs services - The period involved is prior to amendment of definition dated 01.04.2011 of inputs service i.e. January, 2009 to February, 2009 - Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No. 12506 of 2018 - F .....

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..... spect all the three services the cenvat credit has been allowed in various judgments. He cited the following judgments:- Commissioner of Central Excise and Customs, Aurangabad Vs. Endurance Technology Pvt. Ltd.-2015 (6) TMI 82-Bombay High Court M/s. SRF Limited Vs. C.C.E., Jaipur order dated 20.12.2016 in Appeal No. E/2474/2011-EX. (SM). 2.1 .....

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..... that as per the use explained by the Ld. Counsel all the three services were used in relation to either manufacture of the final product or for business activity, therefore, all the three services are inputs services. The judgments cited by the appellant covered the issue in respect of all the three services and the Tribunal has allowed the credit. The period involved is prior to amendment of def .....

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