2015 (3) TMI 294

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... led by M/s Emco Ltd., engaged in manufacture of excisable goods viz. Transformers falling under Chapter 85 of the Schedule to Central Excise Tariff Act, 1985 against Order-in-Appeal No. BC/437/M-III/2012-13 dated 29.11.2012 passed by the Commissioner of Central Excise & Customs (Appeals), Belapur. 2. Issue involved in the present appeal is whether courier services, clearing and forwarding service .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ping, Courier and forwarding services 2. E/806/12-MUM A/126/14/SMB/C-IV dated 15.01.2014 - 2014-TIOL-301-CESTAT-MUM Clearing and forwarding agency services 3. E/614/11-MUM A/129/14/SMB/C-IV dated 15.01.2014 - 2014-TIOL-301-CESTAT-MUM Courier service, Cargo movers service, Clearing and forwarding services 4. E/578/11-MUM A/229/13/SMB/C-IV dated 08.03.2014 House keeping services   .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... favour of the appellants. 5. Having considered the rival contentions, following the earlier orders, I hold that all the four services in question are input services relating to the manufacturing activity of the appellant. The impugned order is set aside. The appeal is allowed with consequential relief. The extension application is also disposed of as infructuous. (Dictated and pronounced in ope .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X