9911796707
TMI Blog2014 (7) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is registered as input service distributor and in respect of a number of services received by the appellant company, where the invoices were received at the head office, the head office, as input service distributor, had issued invoices on the basis of which Cenvat credit had been taken by the appellant. The Commissioner of Central Excise, Indore issued a show cause notice dated 6-1-2009 to the appellant for recovery of allegedly wrongly taken Cenvat credit amounting to Rs. 2,41,85,937/- in respect of certain services received by them during the period from January 2008 to September 2008 alongwith interest on it at the applicable rate under Section 11AB and also for imposition of penalty on them under Rule 15 of Cenvat Credit Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Agency Service/Sale of Space and Time for Advertisement (Rs. 55,88,895/-), Business Auxiliary Service of Commission Agent/Sales Promotion (Rs. 18,59,434/-), Clearing and Forwarding Agent Services (Rs. 24,77,896/-), Management, Maintenance or Repair Services (Rs. 10,88,666/-), Manpower Recruitment and Supply Agency services (Rs. 4,88,044/-), Telephone and Pager Services (Rs. 4,30,475/-) and Courier Services (Rs. 2,46,713/-), that all these services are covered by the definition of 'input service', that Cargo Handling Services are availed for handling cement at various places like factory, railway sidings, depots etc. and the same are an activity related to their business and hence is covered by the definition of 'input service', that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have a strong prima facie case and that in view of this, the requirement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of the appeal. 2.2 Mrs. Monica Batra, the learned Departmental Representative, opposed the appellant's plea for waiver from the requirement of pre-deposit by reiterating the findings of the Commissioner (Appeals) in the impugned order and emphasised that the appellants have not explained as to where the services in respect of which the Cenvat credit have been availed. 3. We have carefully considered the submissions from both the sides and perused the records. 4. Out of total disputed amount of Service tax credit of Rs. 2,41,85,937/- the Cenvat credit of Rs. 2,30,33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and clearance of final products from the place of removal, and includes services used in relation to setting up, modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto place of removal." With effect from 1-4-2008, the words "clearance of final products from the place of remo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e expression - "activities relating to business" in the inclusive portion of the definition. Similarly, general insurance service for insurance of plant and machinery is also an activity integrally connected with the manufacturing business. We, however, find that in the impugned order the eligibility of the services like cargo handling service, advertisement agency service, C & F agent service, business auxiliary service and management, maintenance and repair service which account for bulk of the disputed amount of Cenvat credit has not been discussed at all. We are, therefore, of the prima facie view that the appellant would be eligible for Cenvat credit in respect of cargo handling services, advertising agency service/sale of space or tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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