9911796707
TMI Blog2016 (1) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... y undertaken by them i.e. manufacturing and clearing of goods. It is the case of the Revenue as well as the learned AR that the first appellate authority has erred in setting aside the Order-in-Original which denied the CENVAT Credit to the respondent on the ground that the services like, CHA service, Advertising Agency's service, Chartered Accountant's service, Photography Services, Maintenance or Repair service, Stock Broking services, Technical Inspection & Repair service, Stock Broking services, Technical Inspection & Certification Services are not under definition of input services and such services have not been directly concerned with the manufacturing activity of the respondent. 4. On perusal of the impugned Order-in-Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ors report/notices and Chartered Accountant Services are related to activity of certification in respect of transfer deeds stock broking with Central Depository or National depository, which are not related to manufacture and sales promotion of goods. Even though these are not related to manufacture and sales promotion of goods, but are definitely related to business and therefore, the Appellants is eligible to avail credit on the said services. Further, I have also gone through the invoices of Photography Service. There are total two invoices pertaining to said Photography Service and from the said invoices it is seen that the amount is paid for zeroxing charges of machinery installed and amount is charged on the basis of number of photoco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning of a business. Term "business" cannot be given restricted definition to say that the business of manufacturer is to manufacture final product only. Any input service that forms part of value of final products should be eligible for CENVAT credit. As long as the activities are associated directly or indirectly in relation to manufacture of final products, credit has to be allowed." 5. Learned Counsel would submit that in similar issue, this Bench in the respondent's own case in Appeal No. ST42 to 49/11 vide Final Order No. A/3412-3419/15/STB dated 15.10.2015 had held that any services which are considered for pricing of final product, CENVAT Credit should be allowed. It is their statement that such judgment is reported at - 2015-T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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