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TMI Blog2015 (9) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... hired out to appellant for movement of materials within the factory premises. Accordingly, we hold that these services as also all other services as enumerated in paragraph 2 herein above are eligible to be availed as input service credit. Since the correct amount is not ascertainable from the show cause notice, we direct the adjudicating authority to workout the exact figure involved in the service of life insurance cover attributable to the family of the employees and direct appellant herein to discharge the said service tax liability along with interest. Though we have upheld this demand, we find that there could be a bonafide impression on the part of the appellant such CENVAT credit is eligible to be availed hence no penalty is req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Telecommunication Services 17. Architects Services 18. Renting of Tangible Goods Services 2.1 Entertaining a doubt that these services have not been used in or in relation to the manufacture and clearance of final products and therefore do not fall under the category of definition of input service as per Rule 2 (l) of the CENVAT Credit Rules, 2004, show cause notices were issued proposing to disallow the CENVAT credit and demanding thereof with interest and proposal to impose penalties. Identical set of show cause notices were issued, to be adjudicated by the adjudicating authority. The adjudicating authority after following due process of law confirmed the demands raised along with interest and also imposed penaltie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness of loading and unloading of the tractors, courier services were used for exchange of several documents/articles which are in relation to the business of the appellant, management, maintenance and repair services are utilized by appellant from the service providers who are maintaining, managing and repairing the machines which are used for manufacturing of tractors and outdoor catering services are used for providing food and beverages to the employees/workers of the factory which are mandatory under the factories Act. 3.1 After taking us through the entire submissions made by them he would submit that in respect of construction service and auctioneer services, there is no demand confirmed by the lower authorities. He would submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to the business like sales and marketing. On deeper perusal of the details put-forth by appellant before the adjudicating authority, we find that in respect of the services as enumerated herein above, we find that these services are used in or in relation to the manufacture of final products i.e. tractors which are clared on payment of appropriate Central Excise duty, whenever applicable. We do not find the defence raised by the appellant in the reply to the show cause notice has been controverted by the Revenue by adducing any evidence contrary to the claim made by the appellant. In our view, as correctly pointed out by learned Counsel, the issues raised by the Revenue is held in favour of the assessee by the judgements as cited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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