2015 (12) TMI 950

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..... course of their business of manufacturing of excisable goods. Admittedly, the respondent has availed the service in the course of their business of manufacturing. Therefore, the ld. Commissioner (Appeals) has rightly allowed the Cenvat credit on courier service. - For repair of fax machine, security service and insurance of Omni Van, all these have been used by the respondent in the course of thei .....

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..... , the respondent is not entitled to take Cenvat credit thereon. It was also sought to be denied input service credit on repair and maintenance for security service, insurance and repairs of fax machine. The adjudicating authority denied the Cenvat credit. Consequently, the demand was confirmed along with interest and penalty was also imposed. On appeal before the ld. Commissioner (Appeals), he all .....

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..... s taken the Cenvat credit correctly. 4. Cenvat credit was sought to be denied by the Revenue on courier service on the premise that the same is post manufacturing activity. In Cenvat Credit Rules, the Cenvat credit on the input services is available if the same is availed by assessee in the course of their business of manufacturing of excisable goods. Admittedly, the respondent has availed the .....

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