2018 (4) TMI 948

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..... not be carried out and IT service in the present trade scenario has become backbone for running industry and commerce therefore it is essential service - credit allowed. Legal and secretarial services - Held that: - these are must for carrying out industrial unit for the reason that industry has to deal with the various acts therefore legal services and secretarial services is required invariably for running overall manufacturing of the final product. Therefore there is no doubt that all these service are essential services for running a factory - credit allowed. E-auction service - Held that: - as per the fact, e-auction services was used for purchase of raw material - As per the definition of input service in the inclusion clause ‘p .....

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..... as well as Ld. Commissioner (Appeals) denied the Cenvat credit only by interpreting the definition of input service. They have not made any effort to check the actual nature of the service and use thereof in relation to manufacture of final product. He submits that corporate service includes services related to finance, human resource, information technology service, legal and secretarial services. These services are individually directly under the ambit of definition of input service therefore bunch of service availed in the name of corporate service is clearly eligible for Cenvat credit. As regard the services related to conduct of e-auction the same is received for purchase of raw material, required by appellant for the manufacture of fi .....

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..... Rule 2(l) of Cenvat Credit Rules, 2004. As per the details of corporate service, it includes the services related to finance, human resource, information technology services and legal and secretarial services, all these services are essential for running manufacturing unit. The finance is the foremost area without which no industry can take of. As regard the human resource, without this service manufacturing activity cannot be carried out and IT service in the present trade scenario has become backbone for running industry and commerce therefore it is essential service. Legal and secretarial services are must for carrying out industrial unit for the reason that industry has to deal with the various acts therefore legal services and secreta .....

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