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TMI Blog2017 (4) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... ppears and there is inextricable link between these two. Therefore appellant succeeds in its claim and in view of the relief granted substantially, there shall be no penalty. Repairs and maintenance service - Held that: - they are integral part of the manufacturing concern for which denial of CENVAT credit of the service tax paid on such services is ruled out. Air Travel Agency service - tou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed, mechanical disallowance thereof was made without considering relevancy thereof in the light of the material facts and evidence on record. S. No. Name of the Service 1. Air Travel Services 2. Survey and Mapping 3. Consulting Engineering S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered to be essential for the purpose of manufacture. Similarly, C F Agency Service cannot be ruled out to be used by a cement manufacturing concern which has a mass network of distribution. The subscription services are nothing but subscription to various journals and also subscription to the membership of the cement manufacturing association to protect interest of the appellant. Integral conn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Works Contract Service 4. So far as Sl. Nos. 3, 5, 6 and 7 are concerned, that has been dealt aforesaid. Therefore, no further reasoning is required to be stated and the service credit claimed in respect of those four services are allowed. 5. So far as repairs and maintenance are concerned, they are integral part of the manufacturing concern for which denial of CENVAT credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service was for the purpose of business for which CENVAT credit is allowable. 9. Appellant does not appear to have any intention to cause evasion for which there shall also be no penalty. 10. For the reasons stated above, relief is allowed to the appellant on all the services claimed except the works contract service. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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