9911796707
TMI Blog2017 (9) TMI 1766X X X X Extracts X X X X X X X X Extracts X X X X ..... gency service - courier service - membership of subscription service - Held that:- Tribunal in the case of the appellant itself INDO ALUSYS INDUSTRIES LIMITED VERSUS C.C.E., ALWAR [2016 (7) TMI 363 - CESTAT NEW DELHI] has allowed the Cenvat benefit on the taxable services i.e. commission agent service, advertising agency service, courier service and membership of subscription service - credit on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 83/2017 - Dated:- 19-9-2017 - Mr. S.K. Mohanty, Member (Judicial) For the Appellant : Shri B.L. Yadav, Advocate For the Respondent : Shri V. Sengraj, D.R. ORDER Per S.K. Mohanty: Denial of Cenvat credit in respect of the taxable service viz. advertising/publication, cleaning service, insurance of vehicles, renting of immovable property for head office, membership expens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms of Rule 2(l) of the Cenvat Credit Rules, 2004. 3. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order and further submits that Cenvat credit in respect of cleaning service, vehicle insurance, renting of immovable property, is not available to the appellant, since those services were used/utilized at their head office which is located ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith regard to other services viz. cleaning service and renting of immovable property services, I find that the said services were utilized in the head office of the appellant. Since, those services were not in connection with the manufacture of the final product in the factory, such services should not fall under the scope and ambit of input services for availment of Cenvat credit. Further, on p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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