9911796707
TMI Blog2018 (12) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... ing cenvat credit on the strength of invoices issued by their head office (IAIL, Delhi) who have the input service credit distributor registration. IAIL, Delhi were also engaged in providing services to their customers. They were taking complete order of providing and fixing anodized aluminium doors and windows with extruded build-up aluminium section. For providing these services, the doors and windows were manufactured at IAIL, Bhiwadi and are cleared to their Aluminium Architectural Product Division (AAP), which is centralized registered under the category of commercial and industrial construction services. It was also observed that M/s. IAIL, Delhi issued invoices for distribution of credit of whole of the service tax paid by them on va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mong the units to whom the services have been provided, the amount of credit of credit of Rs. 77,61,280/- will have to be bifurcated into 2 segments: (i) Credit pertaining to input services, which is exclusively used by Bhiwadi Unit for manufacture of final products. (Rs.74,30,645/-) (ii) The credit pertaining to the services commonly used by Bhiwadi Unit and other unit of the assessee. (Rs.3,30,635/-) 4. Thus, there is nothing to be recovered from the appellant. The demand confirmed is also prayed to be set aside. Appeal is accordingly, prayed to be allowed. 5. While rebutting these arguments, it is submitted that the adjudicating authority below has done a meticulous exercise on examining all the services of the appellant and its unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit is denied are covered by various decisions which are as follows:- (i) Advertising Agency Services for publishing of company profile on net - 2009 (242) ELT 168 (Bom.) (ii) Courier agency service - 2015 (317) ELT 586 (Tri.-Del.) (iii) Insurance of vehicle services - 2013 (293) ELT 385 (Tri.-Del.) (iv) Manpower agency for recruitment service -2015 (39) STR 85 (Tri.-Del.) (v) Management or business consultant service - 2014 (34) STR 752 (Tri.-Bang.) (vi) Membership expenses - 2014 (34) STR 752 (Tri.-Bang.) (vii) Office maintenance -2013 (31) STR 588-Del. (viii) Telephone service used for telecommunication service - 2012 (277) ELT 202 (Tri.-Chennai) 8. The issue is, therefore, no more res integra. Even in appellant's own case a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
