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TMI Blog2013 (8) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(l) of the CENVAT Credit Rules - the nexus between the two can be reasonably established - The service was an ‘input service’ and CENVAT credit of service tax paid can be taken except on the portion relating to the cost recovered by the manufacturer from the workers in respect of such service. CCE, Nagpur Versus Ultratech Cement Ltd., [2010 (10) TMI 13 - BOMBAY HIGH COURT] - The invoices clearly indicated the category of service supplied as a category of “online information and data base retrieval services - The assesse being a drug manufacturing company had subscribed to international research journals - The research activity in drug manufacturing industry was well known and without research, no new drug can be developed and such res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Rs. 4,83,023/- taken by the assessee in respect of the following input services :- (i) Outdoor Catering Service (ii) Maintenance and Repair Services (iii) Business Auxiliary Services (iv) Air Travel Agency (v) Courier Service (vi) Banking Other Financial Service (vii) Customs House Agency Service (viii) Transport of Goods by Air (ix) Rail Travel Agent Service (x) C F Agent Service (xi) Rent-a-Cab Service (xii) Cargo Handling Service (xiii) Miscellaneous. Revenue is aggrieved by this order and has filed an appeal before the Tribunal. This appeal is on the ground that the lower appellate authority has not discussed the nexus between the input services and the manufacturing activity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annual Maintenance Contract for the Xerox machine installed in the factory premises. The only objection of the Revenue seems to be that the amount indicated in the bill for the service rendered is towards supply of consumables and not for any service rendered. This argument is not sustainable for the reason that the Annual Maintenance Contract covers not only repair and maintenance but also replacement of defective parts, supply of consumables, etc., as part of such service. So long as service tax has been paid under the said category of service, the respondent can rightly avail the CENVAT credit. Therefore, there is no merit in the Revenue s contention in this regard. 3.3 The Revenue has also serious objection in respect of service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two can be reasonably established. Further there are a large number of decisions of this Tribunal holding that each of the services on which service credit has been taken is an input service as defined in the Cenvat Credit Rules. To cite a few - CCE, Rajkot v. Adani Pharmachem [2008 (232) E.L.T. 804 (Tri. - Ahmd.) = 2008 (12) S.T.R. 593 (Tri.-Ahmd.) - in respect of CHA services]; JSW Steel Ltd. v. CCE, Salem [2009 (14) S.T.R. 310 (Tri. - Chennai) = 2012 (277) E.L.T. 189 (Tri.-Chennai) - in respect of banking and other financial services]; and Dr. Reddy s Lab v. CCE, Hyderabad [2010 (19) S.T.R. 71 (Tri.-Bang.) - in respect of air travel agency service]. 4. Thus I find that the appeal filed by the Revenue is totally devoid of merits. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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