2019 (1) TMI 1498

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..... nance of server services - testing Inspection and Analyses service - maintenance of the website charges - office maintenance - Disinfection treatment of wooden boxes - services of filing of bolts on equipment - Held that:- All the services on which the credit was disputed were used by the appellant in relation to the manufacture of final product. The service of maintenance of computer is essent .....

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..... tment of wooden boxes wherein the goods were packed, repairing of electricity motor used for production purpose, repair and maintenance of crane which is used for loading and unloading of the goods within the factory premises, maintenance of Air Conditioner installed in the plant. All the services are essential services for running manufacturing operations. As regard the services of filing of .....

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..... ng of security cameras/power supplies cabling, maintenance of server services, Testing, Inspection and Analysis services, maintenance of website charges, Office maintenance charges, Disinfection treatment of wooden boxes, repairing of electric motors, repairs and maintenance of Crane, maintenance of Air Conditioner the said services related to fitting of Bolt on the different equipments which ar .....

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..... he services on which the credit was disputed were used by the appellant in relation to the manufacture of final product. The service of maintenance of computer is essential for the overall operation of the factory activities which is in relation to the manufacture of the final product. Similarly the upgrade in software, Training on enhancement for the computer software and the calibration services .....

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..... e of Air Conditioner installed in the plant. All the services are essential services for running manufacturing operations. Therefore, there is no reason to deny the Cenvat Credit. As regard the services of filing of bolts on equipment is directly in relation to the manufacture of final product. Therefore credit is admissible. 4. As per my above discussion all the services which are the subject .....

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