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TMI Blog2017 (5) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant Dr. Ezhilmathi, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 14.8.2013 whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the case are that appellant is a private limited company and is a manufacturer of excisable goods i.e., packed software. Appellant is also a service provider and held centralized registration under Information Technology Software Service. The appellant has developed Tally Software to cater to the management and accounting needs of the industry. Appellants have a manufacturing unit at Bangalore and sales office at various places viz., New Delhi, Chennai, Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of invoices issued to their sales offices, the fact remains the same. He further submitted that the Department has not disputed the receipt of input service, payment of invoice amount along with service tax to the service provider, manufacture of dutiable final product and clearance on payment of Central Excise duty. He further submitted that the appellant has satisfied the requirement of Rule 3 and Rule 9(2) of CENVAT Credit Rules (CCR), 2004. He also submitted that the CENVAT credit cannot be denied on the ground that the invoices are in the name of sales offices or offices other than the Head Office. In support of his submission, the appellant has relied upon the following decisions: i. CC CE vs. DNH Spinners: 2009 (16) S.T.R. 418 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case in hand. It has been further observed that if a person is discharging service tax liability from his registered premises, the benefit of CENVAT credit of the service tax paid by the service provider cannot be denied to the appellant only on the ground that the said invoices are in the name of branch office. There is no dispute that the branch offices are not registered with the service tax authorities and the appellant has got centralized service tax registration as per the certificate produced during the hearing and they are not discharging the service tax liability from the manufacturing unit. Further, the learned counsel for the appellant submitted that in the show-cause notice the only allegation for denial of CENVAT credit i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Electric Co. Anr.: AIR 1985 SC 1156, wherein it was held that the expression such as arising out of or in relation of or in connection with or in relation to or in consequence of or concerning or in relation to are of the widest amplitude and content. In the case of CCE vs. Ultratech Cement Ltd.: 2010 (60) ELT 369 (Bom.), the Bombay High Court in para 35 has held that the categories of services enumerated after the expression such as in the definition of input service do not relate to any particular clause or category of services, but refers to variety of services used in the business of manufacturing of final products. Similarly in the case of Coca Colca India Pvt. Ltd. vs. CCE: 2009 (15) STR 657 (Bom.), the definition of input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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