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TMI Blog2016 (6) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) vide which the learned Commissioner (Appeals) dismissed the appeals of the appellant and upheld the Order-in-Original and thereby deny the cenvat credit on various input services as claimed by the appellant in various appeals. 2. Briefly the facts of the case are that the appellant is engaged in the manufacture of pharmaceutical products and medicaments falling under Chapter 30 of Central Excise Tariff Act 1985 and is also providing related services. During the course of the manufacturing activities the appellant has used various input services in the nature of Custom House Agent Services, Courier Services, Management Maintenance & Repair Services, Transportation of employees, Rent-a-Cab Services, Security Services and Pandal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (Rupees One Lakh Twenty Four Thousand One Hundred and Ninety Five only) was denied only on the ground that the registration number of service provider is not indicated in the invoices furnished by the appellant and further the amount of cenvat credit to the tune of Rs. 2,45,066/- (Rupees Two Lakhs Forty Five Thousand and Sixty Six only) are sought to be denied on the ground that the input services like Rent-a-Cab, Courier, Manpower Supply Services, Technical Testing and Analysis Services do not qualify as input services and are not related to manufacturing process and thirdly the amount of cenvat credit to the tune of Rs. 4,15,728/- (Rupees Four Lakhs Fifteen Thousand Seven Hundred and Twenty Eight only) are sought to be denied on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifteen Thousand Seven Hundred and Twenty Eight only) only on the ground that the invoices for various services is in the name of the Head Office and not the factory where the credit is availed. This according to him is also a procedural violation whereas there is no allegation in the show-cause notice issued by the Revenue that these services have not received/utilized by the appellant and there is no dispute that such input services were not properly accounted for. 4. On the other hand the learned AR reiterated the findings of the Commissioner (Appeals) and submitted that non-mentioning of the service registration number on the invoices issued by the service provider is in violation of the Rules and therefore the appellant is not entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arket research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal." Reading of the definition of "input service" as provided above it includes all the services which are rendered in relation to setting up of the business and all activities relating to business which is wide enough to include all the services involved in this case. Learned counsel for the applicant also clarified that each and every services involved in this case is relat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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