Services not in the course of business of manufacturing are not entitled to input credit

CESTAT, MUMBAI BENCH Pfizer Ltd. Versus Commissioner of Central Excise, Belapur ORDER NO. S/22/2012/SMB/C-IV APPLICATION NO. E/S/1734 OF 2010 APPEAL NO. E/1609 OF 2010-MUM. FEBRUARY 10, 2012 ORDER 1. The CENVAT credit on following services has been denied to the applicant on the ground that the services are not used in or in relation to their manufacturing activity, therefore the applicant is not covered under Rule 3(1) of the CENVAT Credit Rules, 2004:- SL. No. Name of the input services 1. Real Estate Agency Service 2. Authorised Agency Service 3. Event Management S...