2017 (2) TMI 487

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..... nsurance Service, Repairs, modification and erection service, Servicing of Turbines, Vibration analysis, Legal Services etc., have been considered as eligible input services in decisions passed by various High Courts as well as the Tribunal. On perusal, I have to say that these services qualify as input services and are eligible for credit - credit allowed - appeal dismissed - decided against Reve .....

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..... bration analysis, certification, legal consultancy and stevedoring services relating to coal import during the period March, 2012 to October, 2012. A Show Cause Notice was issued alleging that the said services do not qualify as input services as they do not have nexus with the manufacturing activities of the appellant. After adjudication the original authority allowed credit of ₹ 15,647/- o .....

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..... the respondent adverted to the Show Cause Notice and submitted that the Show Cause Notice does not raise any such allegation regarding the use of common input services for manufacture of exempted and dutiable products. The allegation in the Show Cause Notice is confined to the aspect that the services received by appellant do not fall under definition of input service. He submitted that the Commis .....

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..... rrier auxiliary carrier 61,527/- 4. Leak sealing work relating to sugar factory 917/- 5. Servicing of 1 MW 3 MW Turbines of sugar factory 13,081/- 6. Vibration analysis and insitu Dynamic balancing of Critical equipment of sugar factory 14,730/- .....

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..... ervices commonly used for exempted goods as well as dutiable products, it has to be mentioned that the Show Cause Notice does not make any whisper about such allegation. The activities like Insurance Service, Repairs, modification and erection service, Servicing of Turbines, Vibration analysis, Legal Services etc., have been considered as eligible input services in decisions passed by various High .....

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