2017 (6) TMI 268

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..... question are input service used in or in relation to manufacture and overall business activity of the appellant's factory. 2.1 She submits that the miscellaneous fabrication and erection service is in respect of repair and maintenance of plant and machinery of the factory, which has been recorded by the Commissioner (Appeals), who without any basis contended that the said service is related to structural construction. Since the service is undisputedly related to repair and maintenance of plant and machinery, the credit is admissible. She placed reliance on the decisions of the Tribunal in the case of John Deere India Pvt. Ltd. - 2016 (41) STR 990 (Tri-Mum), Carrier Air Conditioning & Refrigeration Ltd. - 2016 (41) STR 824 (Tri- Chen), .....

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..... 24 (Tri- Chen), (e) General Manager, BSNL - 2015 (39) STR 278 (Tri-Del) (f) Zydus Nycomed Healthcare Pvt. Ltd. - 2013 (30) STR 197 (Tri-Mum). 2.4 As regards Membership subscription service, she submits that this subscription is for Chemical Magazine, which is meant for the technical staff of the appellant. By reading of the said magazine, the staff's performance of production increases, therefore, it is directly useful for production of the factory. She submits that in following decision, the Membership Subscription service has been allowed as input service: - (a) Mangalore Refinery & Petrochem Ltd. - 2015 (319) ELT 121 (Tri-Bang.) 3. Shri Ashutosh Nath, learned Asstt. Commissioner (AR) appearing on behalf of the Revenue reit .....

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..... d) Sitel India Ltd. - 2016 (43) STR 424 (Tri-Mum). 4.3 As regards travelling services, it is related to the travel agent for ticket booking of the staff of the appellant. The staff travels at various location in connection to business activity of the appellant, such as supply of raw material, sale of finished goods, marketing and promotion etc. Therefore, the travelling service is directly related to the business activity of the appellant. Hence, the same is admissible input service. On this issue the following decisions support the appellant's case: - (a) Kirloskar Pneumatic Co. Ltd. - 2015 (38) STR 1198 (Tri-Mum) (b) John Deere India Pvt. Ltd. - 2016 (41) STR 990 (Tri-Mum) (c) Mangalore Refinery & Petrochem Ltd. - 2015 (319) E .....

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