9911796707
TMI Blog2016 (8) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue involved in this appeal is denial of CENVAT Credit of service tax on various input services. 2. Briefly the facts of the present case are that the appellant is a manufacturer of digital panel meters, energy meters etc. falling under Chapter Heading 902830, 903039 and 903289 of the CETA 1985. A show-cause notice dated 31.12.2009 was issued to the appellant demanding CENVAT credit irregularly availed by the appellant on various services. The appellant controverted the allegation in the show-cause notice mainly on the ground that the services on which credit has been availed are input services and are used by the appellant either directly or indirectly for their manufacturing activities. Thereafter the Addl commissioner vide o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service charges paid to an agency who collects Form C from assessees customers Megma Design Automaiton (I) Pvt Ltd Vs CST Bangelore [2015 (40) STR 800 (Tri-Bang)] 2. Additional maintenance fund, Annual membership fee Annual membership fee-export promotion council Pam Pharma Allied Machinery Co. Pvt Ltd Vs CST Bangalore [2015 (40) STR 800 (Tri-Bang)] CCE Vs Zensar Technologies Ltd [2016 (42) STR 570 (Tri-Mum)] Prudential process mgmt services (I) (P) Ltd Vs CCE [2016 (42) STR 764 (Tri-Mum) Hinduja FoundriesLtd Vs CCE [2016 (42) STR 494 (Tri-Che) 3. AMC Gurgaon Office AMC on built up area ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O Carrier Air-conditioning Refrigeration Ltd Vs CCE Delhi [2016 (41) STR 824 (Tri-Che)] Bharat Fritz Werner Ltd Vs CCE[2011 (22) STR 429 (Tri-Bang)] 10. Insurance of raw materials, product insurance Transit insurance DSCL Sugar Vs CCE Lucknow [2012 (28) STR 559 (Tri-Del) 11. Pest control Hindustan Coca cola Beverages Pvt Ltd Vs CCE Hyderabad [2010 (19) STR 93 (Tri-Bang)] ADC India Communications Ltd Vs CCE [2012 (283) ELT 415 (Tri-Bang)] 12. Installation Commissioning Commr Vs Alidhara Textool Engineers Pvt Ltd [2009 (14) STR 305 (T) Autoprint Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tsu India (P) Ltd [2011 (23) STR 444 (Kar) 20. Service tax on designing pamphlets, stickers etc CCE Vs SAS Company [2011 (22) STR 512 (Tri-Che)] 21. Email server maintenance Maintenance of computers Jeans Knit Pvt Ltd Vs CCE [2011 (21) STR 460 (Tri-Bang)] 22. Service charges for booking air travel tickets to executives and Directors Local travel facility to foreign delegates Force Motors Ltd Vs CCE Pune [2009 (13) STR 692 (Tri-Mum)] Indian Rayon Industries [2006 (4) STR 79 (Tri)] Vidyut Metallics Pvt Ltd Vs CCE [2016 (42) STR 321 (Tri-Mum)] Resil Chem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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