2016 (7) TMI 554

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..... (ii) AMC for lifts (iii) Business tour and hotel boarding and lodging service (iv) Tour and travel service (v) Customs clearance service (vi) Construction service (vii) Insurance service (viii) Office maintenance service (ix) Photocopy service (x) Photography service for samples of export manufactured by the appellant (xi) Professional and consultancy service 3.  Heard the parties and considered the submissions. 4.  On careful consideration of the submissions made by both sides, I find that the usage of services have to be examined an thereafter it is to be decided whether the appellant is entitled to credit or not. Therefore all services are dealt with separately. (a) AMC of Air Conditioners: 5.  The ai .....

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..... cope of the input service with effect from 1.4.2011. (e) Customs clearance service : 8.  This service has been used in relation to obtaining the export incentives. Therefore, the same has nexus with manufacture and clearance of export of goods. In that circumstance, the appellant is entitled for credit. (f) Construction service: 9.  This service has been used for repair and maintenance of factory premises is specified as an admissible input service under Rule 2(I) of Cenvat Credit Rules, 2004, therefore, the same is allowed. (g) Insurance service : 10.  This service has been used for insurance of factory premises, plant and machinery and stock of goods. The said service has direct nexus with manufacturing of excisable g .....

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..... a meeting of M/s. Sarita Handa, Director in foreign for export of excisable goods. The said service is used by the appellant for marketing and sale promotion of goods manufactured by them. Therefore, the said service is having a direct nexus with manufacturing activity. Consequently, the appellant is entitled to avail the credit on the said service. 14.  As discussed above, the appellant is entitled to avail the credit except the services namely, tour and travel service on which the appellant has already reversed the credit alongwith interest. In that circumstance, no penalty is imposable on the appellant. 15.  With these terms, the appeal is allowed. (Dictated & Pronounced in the open court)
Case laws, Decisions, Judgement .....

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