9911796707
TMI Blog2017 (11) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... this credit has been distributed to the appellant by ISD - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... e records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the definition of input service in Rule 2(l) of CENVAT Credit Rules, 2004 (CCR) and also the judicial precedents on the same issue. He further submitted that the appellant is a 100% EOU engaged in the manufacture and export of readymade garments and have used input services for their business. He further submitted that the scope of the definition of input service as defined in Rule 2(l) of CCR where the expression in relation to used in the definition of input service is very wide. He further submitted that the definition of input service is vide enough to cover any activity relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogies India Pvt Ltd V. CCE, 2011 (23) STR 661 (T). 3. Professional Services received from M/s. Technopack Advisors Pvt. Ltd. * Copy of the bill enclosed at pg. no.101 of appeal paper book. Invoice in the name of the Gokuldas Images. Appellant is a division of Gokuldas Images. 20% Credit transferred to Appellant division as per ISD provisions. 4. Air Ticket Charges * Evidence provided in the form of photocopy of invoice at pg. no. of appeal paper book submitted to Ld. Commissioner Appeals. Self-same invoice enclosed at pg. no.115 of present appeal paper book. * Hence finding that evidence not provided is factually incorrect. * The service is received for business purposes. Employee of Appellant has travelled. * The air ticket ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed for workers to reach factory premises in time and has direct bearing on manufacturing activity - Employee also entitled to conveyance allowance. The amount spent on conveyance also a factor for fixing price and activity not welfare measure but a basic necessity - Activity relating to business - Credit available - Rule 2(l) of Cenvat Credit Rules, 2004. (iii) Commissioner v. Micro Labs Ltd, 2011 (24) STR 272 (Kar.). 4.2 He further submitted that the demand of interest and penalty on the credit reversed prior to issue of show-cause notice is not tenable and for this, he relied upon the following decisions: (i) Balrampur Chini Mills Ltd. v. CCE, 2013-TIOL-1142-CESTAT-DEL wherein Cenvat Credit was taken wrongly, but not utilized a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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