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TMI Blog2012 (7) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Commissioner (Appeals) No.32/2009 (T) CE dt.5.10.2009. 2. Heard both sides. 3.1. The relevant facts, in brief, are that the assessee is a manufacturer of Sulphuric Acid, Stable bleaching powder, Calcium Hypo-Chloride and Mono-Chloro Acetic Acid. They are availing CENVAT credit facilities on various inputs, capital goods and input services. 3.2. The original authority denied credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es except to the following extent:- a. Credit of tax paid on telephones installed in the names of other than in company, offices of the company, directors and employees of the company; b. Credit of service tax paid on insurance premium in the name of Shri T.G. Bharat, Chairman and Managing Director of the appellant company. 4. Ld. DR, reiterating the grounds of appeal, submits that it is not th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product and even then credit was admissible was erroneous. 5. Ld. Advocate for the respondent-assessee, strongly supporting the order of the Commissioner (Appeals), submits that the definition of input service is an inclusive definition and services used even in relation to setting up, modernization, renovation or repairs of a factory etc. are included in the ambit of "input service". He also sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals), after reproducing the definition of input services, observed as under:- 8................................ As seen from the inclusive definition, credit of tax paid on service like advertisement or sales promotion, market research, financing, recruitment, quality control, coaching and training, computer networking, credit rating, share registry has been allowed. All these activities will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT Credit Rules and how the decision in the case of GTC Industries Ltd. is applicable to the said services. 7. To enable the same, I set aside the order of the Commissioner (Appeals) and remand the matter to the Commissioner (Appeals) for fresh consideration after granting reasonable opportunity of hearing to both sides. 8. The appeal is allowed by way of remand. (Pronounced and dictated in ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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