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TMI Blog2014 (2) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... ndered at the applicant's Corporate Office as Regional Distribution Centers (RDC) - Merely because the input service tax is paid at a particular unit and the benefit is sought to be availed at another unit, the same is not prohibited under law - The contention of the ineligibility of credit on the input service credit on transportation from depot to retail outlets by the revenue holds ground - Fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the benefit of CENVAT Credit Scheme. The applicant took CENVAT credit on certain input services like Goods Transportation, Courier, Car Hire, Telecom Maintenance, Maintenance and Repair, C F Agents, Warehousing, Advertising agency, Man-power Recruitment Agency, Security, Hotels, Royalty, Management Consultancy, Chartered Accountants etc., received at their Headquarters and distributed the credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of ‘input services’ under Rule 2(l) of the CENVAT Credit Rules, 2004, as the services were rendered at the Corporate Office and Regional Distribution Centers other than factory premises and, therefore, has no nexus with the manufacturing activity. Therefore, Revenue initiated proceedings for denying the CENVAT credit taken by issuing two SCN dated 22.11.2011 and 28.8.2012 for two di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013, dated 08-01-2013 in Appeal No.E/419/2010, for services of Man-power Recruitment Agency, Management Consultants, Royalty Services, transportation of goods from Regional Distribution Centers (RDC) to Retail outlets etc., stay was granted on all the items of services except in respect of tax relating to ‘transportation of goods’ from RDCs to retail outlets. The total amount involved in such tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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