9911796707
TMI Blog2016 (7) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... MC of air conditioners is allowed. AMC of lifts - lifts are used for taking material from lower floors to upper floors and bringing from upper floors to lower floors of the factory premises having three floors. As the usage of lifts has been explained by the appellant that the lifts facilitate in movement of raw material and finished goods manufactured by the appellant. Therefore, the AMC of lifts has nexus with manufacture of excisable goods. Therefore, the appellant is entitled for credit on AMC of lifts as per Rule 2(I) Business tour and hotel boarding and lodging services have been used by the appellant for marketing and sale promotion of finished goods as well as procurement of raw material or capital goods. Therefore, these serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tch of documents of final product and miscellaneous documents pertaining to accounts/audit and fiancé. The said service has direct nexus with manufacturing activity of the appellant. Moreover, audit and accounting service has specifically been allowed as input service. Therefore, the credit cannot be denied. Consequently, the credit on the said service is allowed. Photography service for samples of export goods manufactured by the appellant has been used for taking for photographs of the samples of goods for procurement of export orders. The said service has direct nexus with manufacturing activity, clearance and export of goods for marketing and sale promotion. In that circumstance, the appellant is entitled to avail the credit on the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 air conditioners are installed in the office as well as manufacturing area to maintain adequate temperature for manufacture of good. This service can be treated an activity of modernization of factory and office of the factory premises. Therefore, the same qualify as input service as per Rule 2 (I) of Cenvat Credit Rules, 2004. Consequently, the credit on AMC of air conditioners is allowed. (b) AMC of lifts : 6. These lifts are used fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 goods. Therefore, the credit cannot be denied. Consequently the credit on the said service is allowed. (h) Office maintenance service : 11. The said service has been used for house keeping/maintenance of factory preemies of factory preemies as well as office of the factory located in the same premises, therefore the same is entitled for input service credit. Consequently, the credit on the said service is allowed. (i) Photog ..... X X X X Extracts X X X X X X X X Extracts X X X X
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