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TMI Blog2016 (10) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... s - It is made clear that auction service involving credit of ₹ 2163/- is also eligible for Cenvat credit as this is concerned with the activities relating to business and in the light of the contents of the definition of input service given in Rule 2(l) of CCR. Reliance placed in the case of Madras Cement Ltd. Vs. Additional Commissioner of Central Excise, Bangalore [2015 (7) TMI 1001 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by ld. AR, Ms. Suchitra Sharma. 3. Based on the appeal memorandum, the ld. advocate inter alia submits that there are following five input services on which Cenvat credit has been disallowed. (i) Auction service; (ii) Insurance service; (iii) Outdoor catering service; (iv) Rent a cab service; (v) Outward transportation factory to consumer. 4. The ld. AR Ms. Suchitra Shrama ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage o upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing recruitment and quality control,. coachin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that auction service involving credit of ₹ 2163/- is also eligible for Cenvat credit as this is concerned with the activities relating to business and in the light of the contents of the definition of input service given in Rule 2(l) of CCR and the decisions of the higher judicial forum mentioned in above, there is no doubt on the admissibility of Cenvat credit for the service tax paid f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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