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TMI Blog2012 (10) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... . Soni, DR, for the Respondent. [Order]. - The appellant are manufacturer of AAC/ACSR conductors chargeable to Central Excise Duty. They avail Cenvat credit of Central Excise duty paid on inputs and capital goods and service tax paid on inputs services. The dispute in this case is with regard to Cenvat credit of Rs. 49,683/- availed by them in August 2008, on the basis of a certificate dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate, the learned Counsel for the appellant pleaded that, the services received from the bank relate to bill retiring and finance, that these services are covered by the definition of input service, as the definition of input service includes - "activities relating to business such as accounting, auditing, financing.........", that the accounting and financial services are mentioned in the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceiving the service, but containing other information in such document as required in this sub-rules, that bank certificate dated 28-8-2008 contains the name of the appellant and also the details regarding nature of the service, the gross amount charged, service tax payable and service tax paid, that since the certificate dated 28-8-2008 issued by the bank contains the information required under R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 issued by the bank is the valid document for availment of Cenvat credit, I find that since this certificate has been issued to the appellant and it contains the information regarding the nature of the service, gross amount charged for the service and service tax paid, I am of prima facie view that it is valid document. As regards the question as to whether the services, in question, are covered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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