9911796707
TMI Blog2017 (12) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of input service as the same relates to the business of the appellant and it is very difficult for the appellant to run the business in the absence of all these services - credit allowed - appeal allowed - decided in favor of appellant. - E/21245/2017-SM - 22762/2017 - Dated:- 10-11-2017 - Shri SS Garg, Judicial Member Shri Ricab Chand, Advocate - For the Appellant Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in or in relation to manufacture of their finished products. Accordingly, a show-cause notice cit. 21/04/2014, was issued to the appellant for denial and recovery of service tax credit of ₹ 38,73,980/-, in terms of Rule 14 of CCR read with Section 11A(5) of Central Excise Act, 1944 (CEA) along with interest and penalty under Rule 15(2) of CCR and Section 11AC of CEA. After due process, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort - DEPB (Rs.2,998/-) 2.2. After considering the submissions of the Department, the learned Commissioner(Appeals) disallowed the credit on foreign exchange broking service, AMC for cooler machines, audio video conference and Export-DEPB and allowed the CENVAT credit on telephone charges and maintenance of telephones. 3. Heard both the parties and perused records. 4. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowable as the same has been incurred towards remittance of the remuneration of the personnel who were on temporary transfer to the appellant. He further submitted that with regard to input service of AMC for cooler machines, the Commissioner(Appeals) has wrongly held that this service is used in relation to personal comfort of the employees. In fact this services relates to AMC availed on oil c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earance of goods and therefore will fall within the ambit of input service. 5. On the other hand, learned AR reiterated the finding of the impugned order. 6. After considering the submissions both the parties and perusal of records, I find that all these services on which CENVAT credit has been denied fall under the definition of input service as the same relates to the business of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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