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TMI Blog2017 (1) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods and service tax on input services, in terms of Cenvat Credit Rules, 2004. After scrutiny of records maintained by the appellant, the Revenue entertained a view that the appellants are not eligible to avail Cenvat credit to the extent of Rs. 10,75,818/- availed on various services received by them. These services were falling under various general categories gardening services, air travel agency service, canteen service, maintenance of office equipment, operation of staff bus, club membership, credit/data card payment services, cleaning services, car repair charges, telephone and courier service etc. The Revenue held that these were not covered under the category of input service in terms of Rule 2 (l) of Cenvat Credit Rules, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Air travel service : This is with reference to travel of employees within or outside country in connection with the appellants business of manufacture and sale of transformers ; (b) Annual Maintenance Charges relating to equipment installed in the office of the appellant are connected to the manufacturing facility. Maintenance and repair of the said office equipment is directly connected to managing the activities of manufacturing and marketing the excisable products ; (c) Credit card payment is with reference to cards provided to the employees for the purpose of meeting immediate expense when the employee is spending money with reference to their work with the appellant ; (d) Car repair and maintenance : The cars are used by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meet any contingency in the factory premises. In order to attend to any accidental injury or sudden sickness of the employees in their premises such services are availed; and (k) Telephone and courier services are directly related to their business activity. 5. On overall perusal the various categories of service and the relationship with the activity of the appellant as a manufacturer of excisable goods we find that the credit on these services cannot be denied on restrictive interpretation as adopted by the lower authorities. As already noted the appellants gave a long list of decided case laws justifying that the legal position in respect of these various input services which has been consistently and favourably settled in favour of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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