9911796707
TMI Blog2017 (6) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... rned, I allow the appeal of the appellant, by allowing credit. Appeal allowed - decided partly in favor of appellants. - E/20056/2015-SM, E/20057/2015-SM - Final Order No. 20501-20502/2017 - Dated:- 8-3-2017 - Shri S.S Garg, Judicial Member Shri Parthasarathy For the Appellant Dr. J. Harish, AR For the Respondent ORDER The present appeals are directed against the impugned order dated 24.09.2014 passed by the Commissioner (Appeals) disposing of the two appeals filed by the appellant. The Commissioner (Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. The appellants are engaged in the manufacture of cement falling under CTH 25232910 and 25232930 of the first schedule of Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 'input service' as provided under Rule 2(l) of the Cenvat Credit Rules, 2004. He further submitted that the definition given in the Cenvat Credit Rules seeks to include several other services which are normally rendered away from the factory of the manufacturer and which are also totally unconnected with the manufacture of final products. He further submitted that while in respect of inputs and capital goods credit is allowed when they are used in the manufacture of final products; but no such condition has been stipulated when it comes to extension of cenvat credit for input services where the definition in particular reads used by the manufacturer, whether directly or indirectly in or in relation to the manufacture of final p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 3.2. He further submitted that the Travel Services, Taxi Services and Motor Vehicle Services are availed by the Top Executives in relation to the marketing of the product of the appellant. He further submitted that in order to capture the market share for their product in the midst of heavy competition, the appellants have to go to places and for that purpose the appellant availed the services of Air Travel Agent, Taxi Services, private motor vehicle which is purely related with the business. 4. On the other hand the learned AR reiterated the findings of the impugned order and strongly objected to the cenvat credit in respect of Club Bill which is paid to Madras Gymkhana Club and Presidency Club. He further submitted that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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