9911796707
TMI Blog2010 (9) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... nt are in relation to storage of raw materials/finished goods, certification of quality of goods and processes, communication with Government or other agencies in connection with the business of the company including manufacture and clearance of the finished goods and hence would fall within the ambit of the definition of ‘input service’. The services mentioned above, apparently, fall under one or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 2004. According to the appellant, all these services would qualify to be input services and, therefore, CENVAT credit of the tax paid thereon would be admissible to them. The learned counsel and the learned SDR have put forward their respective view points. We have found that the original authority disallowed the CENVAT credit on as many as 15 services availed by the appellant for various purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 4988/- 9. Xerox machine maintenance at Guntur 439/- 10. Certification audit by RINA' at Guntur, Kurnool and Bodhan 5809/- TOTAL 105370/- 2. Learned counsel for the appellant has explained the nature of the above services with reference to the relevant agreements. She has also invited our attention to the pleadings contained in the reply to the show-cause notice. The gist of the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs of the lower authorities. Learned SDR is of the view that some of the submissions made by the learned counsel have not been substantiated. It is urged that the relief of waiver and stay should not be given on the strength of unsubstantiated claims. 5. We have taken a broad view on the submissions. Prima facie, it appears that the services availed by the appellant are in relation to storag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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