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TMI Blog2016 (9) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit has been taken as distributed by the ISD and pertains to various activities intimately connected with the manufacture and sale of cement through depots, C&F agents etc. Such services have been allowed as input services and are squarely covered by several decisions - reliance placed in the case of M/S. HCL TECHNOLOGIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND VICE-VERSA [2014 (1) TMI 1730 - CESTAT NEW DELHI] - credit allowed. Insurance Services - credit sought to be disallowed on service tax paid for insuring the plant and machinery, mining equipments, store material and company vehicles - Held that:- The credit cannot be denied on the ground that these services are not used in or in relation to the manufacture of cement since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... niable on ground that phones were not installed in the factory premises - credit allowed. Services provided on Municipal Solid Waste, Jaipur - Held that:- The services used for procurement of input is specifically included in the input service and hence credit is admissible on the same - credit allowed. 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 ..... , Indore reported in 2016 TIOL 373 CESTAT DEL. In respect of individual input services now disputed, the learned Counsel submitted a list of case law to support their plea regarding their eligibility for credit. 3. We have examined the final order dated 02/6/16 of the Tribunal in the appellants own case, relevant portion of the order is as below :- "3. We have heard both sides and perused the records. We have examined the admissibility of credit on various services under dispute. These services include, Testing, Handling & Commission, Telephone, Machine maintenance, Insurance relating to depot, Courier, Mobile van, Tax, Hotel rent, Air Travel, Catering, Banking (distributed by ISD) " Services used at the depot/C&F agent premises and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IOL 373 CESTAT DEL ; (ii) Hindustan Zinc vs. CCE, Jaipur reported in 2015 (37) S.T.R. 608 (Tri. Del.) ; and (iii) Oudh Sugar Mills Ltd. vs. CCE, Lucknow reported in 2012 (282) E.L.T. 541 (Tri. Del.). 5. R&D Services: Credit on these services has been disallowed on the ground that it has been incurred towards development of re-active belaite cement which is not the product of the appellant. This has been shown to be an R&D activity undertaken by the respondent in pursuance of introduction of new varieties of their final product and hence cannot be denied. In fact, similar issue has been examined by the Tribunal in the case of Cadila Healthcare Ltd. vs. CCE, Ahmedabad reported in 2010 (17) S.T.R. 134 (Tri. Ahmd.) where technical testing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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