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TMI Blog2017 (11) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... and raised the bills which have been paid admittedly by the appellants. From the annexure to the bill, I find that it is with respect to various persons named in annexure and it is mentioned that they have been paid according to number of days of their work. The bill admittedly pertains to man power (for the wages) incurred by the appellant. Further, it is admitted fact that the appellant is engaged in the manufacture of biris which are hand rolled. As per the practice in the said industry, the workers collect the raw material from factory and roll biris at their homes and thereafter semi-finished biris are given back to the manufacturer for further processing and thereafter for packing and selling. I find that only reason given in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or further processing in their factory. (iii) The said central/convenient place is called as Collection Centre which is a temporary place, hired or may be the place of one of the members of the society. (iv) The manpower services and business support services have been provided by service provider to manage the activity at collection centre . The appellant has appointed services provider to perform two functions at collection centre i.e. (a) to supply manpower service for delivery of input and (b) to collect the processed goods from them. Therefore, these services have been used directly in relation to manufacture of excisable goods and hence Cenvat Credit is considered eligible by the appellant. As other Appeal No.E/5275 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was imposed under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11 AC of the Act. 4. Being aggrieved, the appellant preferred appeal before learned Commissioner (Appeals) who after taking notice of the definition of input service as per Rule 2(l) of Cenvat Credit Rules, 2004 have observed that the appellant have carried out manufacturing activity at the registered premises and for the sake of convenience, they have setup various collection centres, located at different places in the remote areas. These collection centres are temporarily placed and hired by the appellant. In these centres, they have delivered raw material to the society members and collected semi processed biris from them. As the services are not provided in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he wages) incurred by the appellant. Further, it is admitted fact that the appellant is engaged in the manufacture of biris which are hand rolled. As per the practice in the said industry, the workers collect the raw material from factory and roll biris at their homes and thereafter semi-finished biris are given back to the manufacturer for further processing and thereafter for packing and selling. I find that only reason given in the impugned order for disallowance of cenvat credit is that such services or input services have not been provided in the factory premises which is registered premises but outside the factory premises and as such, held to be not qualified for cenvat credit as input service. From the definition of input service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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