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TMI Blog2015 (9) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... dit Rules 2004. While deciding the issue, this Bench has relied upon the case of Commissioner Vs Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT] and also a case law of Commissioner Vs ABB Ltd [2011 (3) TMI 248 - KARNATAKA HIGH COURT] decided by Hon'ble Karnataka High Court. As the period involved in the present proceedings is also prior to 01.04.2011, therefore, it has to be held that the services availed in relation to Professional Fees & Brokerage for sale of Land belonging to Appellant are eligible to CENVAT Credit. This Bench has not gone into the jurisdictional issue and time barred aspect of the appeal as on merit, CENVAT Credit has been held to be admissible to the Appellant. - Decided in favour of assessee. - Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he only requirement for taking credit is that ISD invoice should be issued by the Head Office and should contain all the details as prescribed by the Rules. He relied upon the case law of CCE Vs Godfrey Philips India Ltd [2009 (14) STR 375 ((Tri-Ahmd). It was his case that the Appellant s Headquarter is filing returns under Rule 9(10) of CENVAT Credit Rules 2004 on half yearly basis and that there head office has also been audited periodically by the officers Central Excise. 2.1 That on merits, it is the case of the Appellant that certain services were availed by the Headquarters of the Appellant with respect to certain land situated in Andhra Pradesh and Uttar Pradesh, which were in the names of M/s Rallis India Ltd only. That buying an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuated in Mumbai. On merit, First Appellate Authority had denied the credit on the ground that the services of Professional Fees Brokerage for sale of Land is not in relation to manufacturing activity and is not eligible for CENVAT Credit. It is observed from the case records that the period involved in the present proceedings is March 2008 when the words activity relating to business were existing in the definition of input services given under Rule 2(l) of CENVAT Credit Rules 2004. These words were taken away by suitable amendment effective from 01.04.2011. This Bench in the case of Cadmac Machinery Co. (P) Ltd Vs CCE Ahmedabad (supra) has held that the services regarding valuation of property have to be considered as an activity relata ..... X X X X Extracts X X X X X X X X Extracts X X X X
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