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TMI Blog2016 (8) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order, the Commissioner disallowed the cenvat credit availed on various input services, totally demanding an amount of ₹ 97,32,229/- under Rule 14 of the Cenvat Credit Rules, 2004 as incorrectly availed cenvat credit. 2. In the present appeal the appellant has sought to reverse the order with the plea that the availment of cenvat credit in all the input services disallowed by the Commissioner in the impugned order, has been allowed by Tribunal and High Courts. They have also cited various case laws under which such credits have been allowed for the various services. 3. Heard ld. Advocate Sh. B. L. Narasimhan for the appellant and ld. DR Sh.Yogesh Agarwal for the Revenue. 4. Since the dispute centers a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portion of the definition of input service. The appellant further contended that all the services qualified as input service as actively relating to business and also that the expenditure incurred by them on the aforesaid services forms part of the cost of the final product. The appellant relied upon various judgments of the Tribunal/ High Courts wherein it was held that the expenses related to the services similar to those covered in the instant case have been considered as the expenses related to business and for the betterment of the business, eligible for deduction as expenses under the provisions of the Income Tax Act. In particular, they have relied on Coca Cola India Pvt. Ltd., vs. CCE, Pune-III - 2009 (242) ELT 168 (Bom.) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at case Coca Cola India who manufacture concentrate was allowed to utilise the credit on various services which were used for marketing of the soft drinks which was ultimately manufactured and cleared by the bottlers. The Hon ble High Court took the view that all such activities relating to business are covered under input service provided there is relation between manufacture of concentrate and such activity. The Hon ble High Court held as follows: Credit is availed on the tax paid on the input service which is advertisement and not on the contents of the advertisement. Thus it is not necessary that the contents of the advertisement must be that of the final product manufactured by the person advertising, as long as the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services have been availed in the regional office and have also been provided to the employees of the appellant in Regional offices, guest house and depots. We find that in addition to the decision in the Coca Cola India case, such services have also been held to be valid input services in the following decisions: Multiflex Laxmi Print Ltd. vs. CCE - 2016-TIOL-1544-CESTAT-MUM Semco Electric Pvt. Ltd. vs. CCE, Pune-I- 2013 (30) STR 572 (Tri. Mumbai) Telenet Systems Pvt. Ltd. v. CCE, Belapur - 2012 (277) ELT 209 (Tri. Mumbai). (iii) Business Auxiliary Business Promotion Services have been claimed as input service. We find that such services have been used for dealers meet, financier meet, sales force training and em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of National Engineering Industries Ltd. vs. CCE, Jaipur - 2013 (30) STR 511 (Tri. Del.). (vii) Mandap Keeper Service which was used in connection with annual day meet for celebration have been disallowed, considering it as welfare activity not related to manufacture. We find that similar services have been specifically allowed in the case of Toyota Kirloskar Motor Pvt. Ltd. vs. CCE, LTU Bangalore - 2011 (24) STR 645 (Kar.). 8. The following services stand disallowed for the reason that they are not in relation to the manufacturing activity. Life Insurance Service Courier Services Repair Maintenance Service Real Estate Service Canteen Service (i) We find that life insurance serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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