9911796707
TMI Blog2017 (1) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... 04.2011. The appellants are entitled to Consultancy Service, Courier Service, Financial Services, Photocopy Machine Services and Placement Services as of those services are covered in the inclusive part of the definition of 'input service' under Rule 2(I) of Cenvat Credit Rules, 2004. Imposition of penalty u/r 15(1) of Cenvat Credit Rules - Held that: - since the issue relates to interpretation of provision and there is no mens rea on the part of the appellant, therefore, I do not think it that penalty is imposable under Rule 15(1) of the Cenvat Credit Rules. Appeal disposed off - decided partly in favor of appellant. - E/20862/2015-SM, E/20864/2015-SM - 21464-21465/2016 - Dated:- 20-12-2016 - Shri S.S Garg, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Four Lakhs Thirty Five Thousand Seven hundred and Sixteen only), appellants were entitled to credit to the extent of ₹ 3,40,314/ (Rupees Three Lakhs Forty Thousand Three Hundred and Fourteen only) and that credit to the extent of ₹ 95,402/- (Rupees Ninety Five Thousand Four Hundred and Two only) availed in respect of Courier Service, Financial Service, Photography Machine Service, Transport Service, Placement Service, Commission, Consultancy Services, Printer Cartridge Services was not admissible. Aggrieved by the said order, the appellant filed these appeals before the Commissioner (Appeals) who held that the appellants were entitled to cenvat credit on 'Credit Rating Service' and that the order of the original authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 including services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or removal qualify as 'input services'. The definition excludes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consumption of any employee] 4.1. He further submitted that even after the amendment in the 'input service' definition, the appellants are entitled for cenvat credit on the input services viz. Car Hire Service, Consultancy Services, Courier Service, Financial Services, Photocopy Machine/Services, Placement Services, Transport Service as they have indirect nexus with the manufacturing process and are covered in the inclusive part of the definition of 'input service' as per Rule 2(l) of the Cenvat Credit Rules even after the amendment. 5. On the other hand the learned AR reiterated the findings of the impugned order, 6. After considering the submissions of both the parties and perusal of the amended definition of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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