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TMI Blog2019 (2) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... allowance of Credit was only for want of necessary documentary evidences, which have now been duly furnished and annexed herein by the appellant - The matter is required to be sent back to the file of the adjudicating authority for verification of the documentary evidences on the issue of Labour Charges, Testing Charges and Technical Inspection Charges and thereafter, pass a de novo adjudication Order - matter on remand for re-verification. Appeal allowed in part and part matter on remand. - Appeal Nos.: E/40555-40557/2018 - Final Order No. 42975-42977/2018 - Dated:- 22-10-2018 - Shri P. Dinesha, Member (Judicial) Shri. Adithya Srinivasan, Consultant Ms. Meghna Arvind, Consultant, Shri. Siddharth Mallinathan, Consultant for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Show Cause Notices, Orders-in-Original and amounts for the respective periods are tabulated below : Sl. No. SCN No. O-I-O No. dt. Period of dispute Amount involved (in Rs.) 1. 10/2015 dt. 03.09.2015 19/2017 dt. 28.02.2017 August 2014 to March 2015 95,129/- +Interest +equal penalty 2. 28/2016 dt. 06.05.2016 17/2017 dt. 28.02.2017 April 2015 to July 2015, September 2015, November 2015 December 2015 41,59,686/-+Interest +equal penalty 3. 12/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnical Analysis Service. 4.2 With regard to Payroll Processing, Ld. Consultants submitted that the credit claimed was the service tax charged by the service provider who processed the salaries of employees working in the place of manufacture; that the same had very clear nexus not only to the business of the appellant but also to the manufacturing activity. Reliance was also placed on the decision of this very Bench of the CESTAT, Chennai in the appellant s own case for an earlier period in Final Order Nos. 42155-42156/2016 dated 08.11.2016 wherein, the Tribunal has inter alia held Payroll Processing to be integrally connected to the business and hence allowed the credit on the same. It was also submitted that even after the amendmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r processing payroll (vii) Professional fees for Indirect Tax Retainership (viii) Taxation fees (ix) E-Visa K-Visa application for Jagathesan (x) FRO registration for Ram Illangovan (xi) E-Visa application for Ram Illangovan and (xii) Fees for filing IT-Assessing officer etc., being integrally connected with the business and without which no business activity can be carried out, denial of Cenvat credit of the service tax paid thereon would be unjustified. 2. Bare perusal of the inclusive definition of the input services under Rule 2 (l) of the Cenvat Credit Rules, 2004 does not warrant to differ with the submission of the appellant as above. Following the ratio laid down by the apex court in the case of Ramala Sahakari Chini Mills ..... X X X X Extracts X X X X X X X X Extracts X X X X
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