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TMI Blog2019 (1) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs and capital goods and also service tax on the input services. During the disputed period, the appellant had availed CENVAT credit in respect of various taxable services. While scrutinizing the records maintained by the appellant, audit wing of the department had observed that certain irregular credit had been availed by the appellant which is not permissible under the statute. Subsequently, out of the irregularly availed CENVAT credit of Rs. 14,63,898/-, the appellant had reversed an amount of Rs. 8,68,069/- and also paid the penalty amount @1% on such reversed credit, under Section 11A(6) of the Central Excise Act, 1944. With regard to the balance CENVAT amount of Rs. 5,95,829/-, the appellant contended before the departmental author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cope and ambit of 'input service', as defined under Rule 2(1) of the CENVAT credit Rules and accordingly, service tax paid on those services should be available as CENVAT credit to the appellant. 6. On the other hand, the Learned DR. appearing for the Revenue reiterates the findings recorded in the impugned order. He further submits that tour operator service is not in context with sales promotion activity of the appellant and accordingly, the same should not be considered as 'input service' for CENVAT credit. With regard to architect service, he submits that since such service was provided by the service provider in context with construction of factory building and works contract service, as per the exclusion clause provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such service should be available to the manufacturer. Hence, I am of the considered view that service tax paid on environment and pollution control service should be available to the appellant as CENVAT credit. 10. With regard to Tour Operator Service, I find from the impugned order that such service was availed by the appellant for sending its dealers to outside country on pleasure trip. Since such service is not specifically finding place in the definition of 'input service' under Rule 2(1) ibid, denial of CENVAT credit benefit on Tour Operator Service by the authorities below, is proper and justified. 11. As regards service tax paid on the architect service utilized by the appellant for its construction of factory building, etc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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