2017 (1) TMI 78

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..... nput service effective upto 31st March, 2011. With regard to service tax paid on labour charges, I find from the submissions of the appellant that those services were availed for the activities relating to the manufacturing business and thus, should be considered as input service for taking of cenvat credit. Legal fees and land investigation charges during the period 2010-2011, were covered .....

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..... h, D.R. ORDER These appeals are directed against the impugned order dated 01.03.2016, wherein the ld. Commissioner (Appeals) Customs, Central Excise and Service tax, Bhopal has denied the cenvat credit of ₹ 14,47,362/- on various taxable services, holding that those services are not confirming to the definition of input service . The services on which cenvat credit has been deni .....

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..... contractor, he submits that the labourers were engaged by the appellant for various miscellaneous work namely, shifting of materials, loading and unloading of goods and also to attend to the machine operator. Thus, he submits that since the said service is in relation to the manufacture of the excisable goods, credit is permissible as per the definition contained in Rule 2 (l) of the Cenvat Cred .....

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..... company's vehicles. Ld. Advocate further submits that all the services are conforming to the definition of input service for the purpose of availment of cenvat credit. 3. Shri Daram Singh, the ld. D.R. on the other hand, reiterates the findings recorded in the impugned order. 4. I have heard the ld. Counsel for both sides and examined the records. 5. It is an admitted fact that t .....

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..... the period 2010-2011, were covered under the phrase activities relating to business contained in definition of input service and after such period, it was specifically defined as eligible input service for the purpose of taking credit. With regard to other services, namely, telephone service, fabrication of canteen furniture and insurance of vehicles, the said services were used within the fac .....

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