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TMI Blog2016 (9) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy Service is not received for personal benefit of any employee but meant for travel of office personnel, credit is not deniable. This service is in connection with production, planning, marketing etc. Credit allowed - Decided in favor of assessee. - Appeal No. E/41767/2015 - Final Order No. 41537/2016 - Dated:- 9-9-2016 - Shri P.K.Choudhary, Judicial Member Shri V.S. Manoj, Advocate For the Appellant Shri L. Paneerselvam, AC (AR) For the Respondent ORDER M/s.Indian Addivites, Manali, Chennai are engaged in the manufacture of Lubricating Oil and Additives. They have availed cenvat credit in respect of excise duty paid on inputs, capital goods and service tax paid on input services in accordance with provisions of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant's head office and accordingly held the above services as ineligible. He submits that services namely Security Services and Renting of Immovable Property service is connected with sales promotion and therefore eligible for credit. He filed copy of Final order No.41288/2016 dt. 27.7.2016 passed by this Tribunal in their own case wherein it has been held that renting of immovable property service and the security agency service availed in respect of their marketing office are eligible input service. He also relied on the decision of the Tribunal in the case of Castrol India Ltd. Vs CCE 2013 (30) STR 214 (Tri.-Ahmd.) wherein the Tribunal held that event management service is related to sales promotion and therefore eligible for cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i). With regard to Technical Inspection services, I find that both the services play significant role in the export of services and hence, the credit availed by appellant is very much in order and consequently appellant would be very much eligible for the refund. I also find that the Co-ordinate bench of this Tribunal in the case of Commissioner of Central Excise Vs Axles India (2015) 39 STR 281 had granted the CENVAT Credit for services which are used to ensure the quality of the final product. By respectfully following the decision, I allow the CENVAT Credit on technical inspection and certification service. 2) Renting of Immovable Property Security service - As regards renting of immovable property service security service, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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