2016 (1) TMI 65

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..... on various input services namely CHA, Banking, Mobile Bills, Pest Control Service, Courier Service and Shipping Service etc. By the impugned order, the Commissioner (Appeals) observed that these services are not covered within the definition of input service under Rule 2 (l) of CENVAT Credit Rules, 2004. It has also observed that the appellants had not provided any documents such as factory/export .....

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..... sioner (Appeals) has no force. In any view, the Department is always at liberty to verify the documents. - Decided in favour of assessee. - Appeal No. : E/810/2011 - Order No. A/11543 / 2015 - Dated:- 23-10-2015 - MR. P.K. DAS, HONBLE MEMBER (JUDICIAL) For the Petitioner : Shri S. J. Vyas, Advocate For the Respondent : Shri J. Nair, Authorised Representative ORDER Per: P .....

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..... he definition of input service under Rule 2 (l) of CENVAT Credit Rules, 2004. It has also observed that the appellants had not provided any documents such as factory/export invoices, CHA bills, Banking bills, Mobile bills etc. 3. The Learned Advocate on behalf of the appellants submits that the Honble High Court and the Tribunal in various decisions held that these items are covered under inp .....

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..... on behalf of the Revenue submits that these input services have no nexus with the manufacturing of the goods. He strongly relied upon the decision of the Hon ble Gujarat High Court in the case of Commissioner of Central Excise, Ahmedabad-II vs Cadila Healthcare Ltd. 2013 (30) S.T.R. 3 (Guj.). He submits that the Hon ble Gujarat High Court denied the CENVAT credit of input service namely commissio .....

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..... ered with the definition of the input service. The Tribunal and the High Court in various decisions held that these are the input services are covered within the definition of input service. So, the finding of the Commissioner (Appeals) has no force. In any view, the Department is always at liberty to verify the documents. 5. In view of the above discussions, impugned order is set-aside. The ap .....

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