2017 (9) TMI 1059

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... credit distributed by ISD is concerned the submissions by learned counsel established that the services for which credit was distributed were eligible as per the definition of input service under Rule 2 (l) of Cenvat Credit Rules, 2004 - credit allowed. Penalty is also set aside. Appeal allowed - decided in favor of appellant.
Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri S.C. Kamra (Advocate) for Appellant Shri Rajeev Ranjan (Joint Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is directed against Order-in-Original No.04/Commr./Mrt-I/2010 dated 26.02.2010 passed by Commissioner of Central Excise & Customs, Meerut-I. 2. The brief facts of the case are that the appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... paid on commercial or industrial construction service and disallowed Cenvat Credit of ₹ 16,39,822/- which was distributed by their head office as ISD. The Original Authority held that the credit disallowed by him was on account of raising of boundary wall, construction of guest house and rest rooms in the factory, construction of dormitory for factory staff and engineers within the factory premises. He held that the said do not have any nexus with the manufacture of final products. In respect of service distributed by head office, he has held that services such as renting of immovable property, insurance of company vehicles, commission agent services, interior decorator service, maintenance and repair service, air travel service and o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... He further submitted that the use of input services in respect of which ISD has distributed input Cenvat Credit to them are given at page 137 of Appeal paper book and submitted that the services on which credit was distributed through ISD were such as renting of immovable property, insurance of company vehicles, commission on sale of sugar, security agency service, services for handling of cargo, services of warehousing used for storage of sugar, interior decorator service for stating up of infrastructure for employees working at corporate office, maintenance and repair service of equipment at corporate office, air travel services and outdoor catering services utilized for business activities. He has submitted that during the relevant peri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X