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TMI Blog2016 (12) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... that the godown rent was paid for storage of castings manufactured by them and sold to their customer M/s. Maruti Castings. By no stretch of imagination can it be accepted that this is an input service in or in relation to the manufacturing activity. It is only a facilitation provided to the customer. Hence, this service cannot come within the ambit of Rule 2 (i) of CCR, 2004, and therefore not an eligible input service. In respect of services mentioned under Table-B in both the appeals, I am of the considered opinion that CAMC charges for Franking machine, it is seen that the same relate to the service and maintenance charges of franking machine, which is an admissible input service. Postal charges are very much admissible for the purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lvan, Supdt. (AR), For the respondent ORDER The dispute involved in these appeals relate to denial of Cenvat credit in respect of the following input services on the ground that they are not eligible services for the purpose of Rule 2 (l) of Cenvat Credit Rules, 2004. In respect of appeal No. E/40844/2015 , the eligibility of the following input services is in dispute: Sl.No. in Table-A Description of services as per Annex. Category of Service 4 AMC for pest-o-flash and Pest Control charges Pest Control 5 Godown rent for Maruti Castings Renting of immovable property ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 Godown rent for Maruti castings Renting of immovable property 10504 5 Courier charges Courier service 5929 6 Operation and maintenance charges for RO plant, water analysis charges, water analysis charges of RO plant. Maintenance charges for Reverse Osmosis plant for drinking water 73923 Sl.No. in Table-B Description of services as per Annex. Category of Service Amount of credit involved 7 Man power charges for Exe./MD mess expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of services mentioned under Table-B in both the appeals, I am of the considered opinion that CAMC charges for Franking machine , it is seen that the same relate to the service and maintenance charges of franking machine, which is an admissible input service. Postal charges are very much admissible for the purpose of Rule 2 (l) of CCR. However, in respect of the following other services mentioned under Table-B such as- i) Man power charges provided to Executive Mess ii) Car hire charges iii) Cell phone/Telephone services iv) Service and maintenance charges for staff bus v) AMC charges of photo copier availed by the appellant, no clarity about their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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