2019 (12) TMI 228

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..... o not have nexus to the manufacturing activity - HELD THAT:- The definition of input or input services in the CCR is very much wide and as long as the primary conditions like, use of input or input service in or in relation to the manufacture of final products or output service is not disputed, the credit cannot be denied - Moreover, the term in or in relation is very wide and covers the entire gamut of activities undertaken by the appellants. Credit cannot be denied - appeal allowed - decided in favor of appellant.
Hon'ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon'ble Shri P. Anjani Kumar, Member (Technical) Shri V. Ravindran, Advocate For the Appellant Shri P.Arul C. Durai Raj, Superintendent (AR) For the Respondent ORDER P .....

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..... (iv) Pest Control used in canteen, welding of canteen tables, servicing of steam boilers. Thus, a total cenvat credit of ₹ 73,36,428 + 50,03,454/- is sought to be recovered by these impugned orders. 3. Ld. Counsel for the appellants submitted a table showing inputs wise usage and applicable judgments in respect of such services as follows : Appeal No.E/42206/2015: Sl.No. Impugned Service Usage Covered by 1 Business Auxiliary Services Services of consultants located outside India were engaged to enable sale of company's products in Europe and Korea and to provide services to such customers abroad, in respect of such sale. In the Appellant own case OIO 03/2016 dt. 29.01.2016; 64 to 67/2016 dt. 30.09.2016 (Period April 2 .....

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..... Housekeeping Services are used for maintaining day to day cleanliness and hygiene within the premises of the appellant Indian Oil Corporation Ltd. - 2017 (50) S.T.R.294 (Tri. - Chennai) Easun MR Tap Changers P. Ltd. -2017 (47) S.T.R.185 (Tri. - Chennai) Hindustan Petroleum Corpn. Ltd. - 2017 (47) S.T.R.136 (Tri. - Hyd.) Godrej & Boyce Mfg. Co. Ltd.- 2017 (48) S.T.R.88 (Tri. - Chennai) Indian Additives Ltd - 2016 (44) S.T.R.611 (Tri. - Chennai) Balkrishna Industries Ltd. - 2010 (254) E.L.T.301 (Tri. - Mumbai) Maruti Suzuki - 2015 (38) S.T.R.503 (Tri. - Del.) Pricol Ltd. - 2016 (41) S.T.R.649 (Tri. - Del.) NTF (India) Pvt Ltd. - 2013 (30) S.T.R.575 (Tri. - Del.) Rotork Control (India) Pvt Ltd. - 2010 (20) S.T.R.684 (Tri .....

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