2016 (7) TMI 632

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..... eld that:- The appellant has explained the uses of courier services for procurement for small engineering items, raw material, testing equipment. As the usage has not been contravened by tangible evidence by the revenue. In that circumstances the courier services have been availed by the appellant are related to the manufacturing activity therefore the appellant has rightly availed the cenvat cred .....

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..... l against the impugned order wherein input service credit has been denied to the appellant for the following services (a) Courier services (b) record keeping charges service for the period of December' 2013 to November' 2014. 2. The contention of the Ld. Counsel for the appellant is that the courier services have been received by the appellant for procurement of small engineering items, delivery .....

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..... by them to safe custody for Central Excise provisions upto 5 years and for Income Tax Act more than 5 years. She also submitted that the said charges are not only storage but for retrieval documents also. It is the submissions of the Ld. Counsel that the record keeping charges are none other than audit and accounting services which has been allowed by the adjudicating authority for the earlier pe .....

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..... credit for further period. 5. Heard the parties and considered the submissions. 6. On careful consideration of the argument by both the sides, I find that the issue involved in the matter is that, in the facts and circumstances in the case, whether the appellant is entitled to avail cenvat credit on courier services and record keeping charges post on 01.04.2011 or not? 7. The appellant has exp .....

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..... e, the record keeping charges are entitled as input service in the facts and circumstances of the case. Therefore, I allowed the cenvat credit to the appellant on record keeping charges. Consequentially, the impugned order denying cenvat credit on record keeping is set aside. In result the appeal is allowed by setting aside the impugned order with consequential relief, if any. (Dictated and pron .....

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