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TMI Blog2013 (5) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... pany in connection with company’s business. Thus cenvat credit would be admissible in respect of this service - in favour of assessee. Services of maintenance of the Head office - Held that:- It has to be treated as in relation to manufacturing of business of the appellant. Therefore, this service would also be covered by the definition of input service - in favour of assessee. - 3206-3207 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no dispute that these services had been availed at the head office. While the travel agent service was used by the officers of the appellant company posted at head office in connection with business activity of the appellant company, the service of office maintenance was availed for the upkeep of the head office of appellant company. The Department was of the view that these services are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant company is concerned, the issue stands decided in the appellant favour by the judgment of the Tribunal in the case of Good Luck Steel Tubes Ltd. decided vide final order No.750/2012 SM dated 1.6.2012; that as regards the service of office maintenance and upkeep of office availed at the Head office, the Tribunal in the case of BRY Asia Pvt. Ltd. vs. CCE, Delhi III reported in 2012 (26) STR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, had been undertaken by the officers of the appellant company in connection with company s business. Therefore, in view of the Tribunal judgment in the case of Good Luck Steel Tubes Ltd. (supra) vide final order No.750/2012-SM dated 1.6.2012, cenvat credit would be admissible in respect of this service. 7. As regards the services of maintenance of the Head office the same has to be treated as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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