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TMI Blog2011 (2) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... rectly or indirectly, used for the purpose of their business, credit cannot be denied - Appeal is allowed - E/564/2010 - 91/2011 - Dated:- 8-2-2011 - Shri M.V. Ravindran, J. REPRESENTED BY : Shri A.R.J. Naik, Advocate, for the Appellant. Shri K.S. Chandrasekhar, JDR, for the Respondent. [Order]. This appeal is filed against the Order-in-Appeal No. 19/2010 dt. 11-1-2010. 2. The relevant facts that arise for consideration are that the appellant had availed Cenvat Credit of the service tax paid on the services like architect services, authorized service station, interior decoration services, real estate agents services and stock broker services. Lower authorities have issued show-cause notice dated 15-4-2008 directing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aversed beyond the allegations in the show-cause notice and hence the Order-in-Original as well as order-in-appeal upholding the same must be set aside. It is also his submission that the services which were received by them were in respect of the premises which were used for the marketing programmes and repair maintenance of vehicle services were used by their staff, stock broker services were used by them in respect of stocks listed in the stock exchanges for the business purposes. He would draw my attention to the judgment of the Hon ble High Court of Bombay in the case of Coca Cola India Pvt. Ltd. v. CCE [2009 (15) S.T.R. 657 (Bom.) = 2009 (242) E.L.T. 168 (Bom.)] and more specifically to para 25 and 26. 4. Ld. DR on the other hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit availed on these services are not admissible. b. Authorised Service Stations :- Cenvat credit availed on Service Tax charged by the Authorised Service Station towards repair and maintenance of vehicles used by their executives involved in production, marketing, administration and finance at their factory and their branch offices. This being the case of usage of vehicle for transportation beyond the place of removal, the Cenvat credit availed on this service is not admissible. c. Real Estate Agent Service (termed as renting of immovable property wrongly accounted as Real Estate service) :- Cenvat credit availed on Service Tax charged by the Landlord towards rent for letting out the property for marketing offices at few ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 8. Hon ble High Court of Bombay in the case of Coca Cola India Pvt. Ltd. (supra) had an occasion to interpret the very same definition. After interpreting the definition, Hon ble High Court in para 39 held as under :- 39. The definition of input service which has been reproduced earlier, can be effectively divided into the following five categories, in so far as a manufacturer is concerned : (i) Any service used by the manufacturer, whether directly or indirectly, in or in relation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as under : 7. We may notice that the provision is introduced with a view to encouraging and promoting growth of co-operative sector in the economic life of the country and in pursuance of the declared policy of the Government. The correct way of reading the different heads of exemption enumerated in the section would be to treat each as a separate and distinct head of exemption. Whenever a question arises as to whether any particular category of an income of a co-operative society is exempt from tax what has to be seen is whether income fell within any of the several heads of exemption. If it fell within any one head of exemption, it would be free from tax notwithstanding that the conditions of another head of exemption are not satisfie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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