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TMI Blog2017 (1) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Telephone and Fax services have been utilized by the appellant at the offices of the company. Telephone also have been provided to some of their employees for activities connected with business. The issue regarding the Cenvat credit of such services stand decided in favour of the appellant in the decision relied upon by the appellant in the case of Semco Electric Pvt. Ltd. Vs. CCE, Pune-I [2011 (10) TMI 142 - CESTAT, MUMBAI] - credit allowed. Postage and courier services have been utilized by the appellant for sending letters, parcels and other business communication. Cenvat credit on such services stands allowed in the case CCE Vs. Apar Industries [2010 (8) TMI 407 - CESTAT, AHMEDABAD] - credit allowed. Insurance services have been util ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Courts. As such, he prays that since the issue is no longer res intergra and settled in their favour, the impugned order may be set aside and the Cenvat credit permitted. 4. Ld. DR reiterates the orders passed by the authorities below. 5. Input service has been defined in Rule 2(l) of the Cenvat Credit Rules, 2004 as follows: "Input service means any service, (i) used by a provider of taxable service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hone also have been provided to some of their employees for activities connected with business. The issue regarding the Cenvat credit of such services stand decided in favour of the appellant in the decision relied upon by the appellant in the case of Semco Electric Pvt. Ltd. Vs. CCE, Pune-I - 2013 (30) STR 572 (Tri.-Mumbai). Accordingly, I allow the benefit of Cenvat credit on telephone and fax services 9. Postage and courier services have been utilized by the appellant for sending letters, parcels and other business communication. Cenvat credit on such services stands allowed in the case CCE Vs. Apar Industries 2010 (20) STR 624 (Tri.) upheld by the Hon'ble Gujarat High Court in 2011 (23) STR J194 (Guj.). Accordingly, the Cenvat credit i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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