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TMI Blog2019 (10) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative for the Respondent ORDER PER ASHOK JINDAL: The appellants are in appeal against the impugned order wherein the ld. Commissioner (Appeals) has denied the Cenvat credit to the appellants on showroom maintenance charges, hotel management charges and photocopier charges on the ground that the said services are not 'input services' in terms of Rule 2(l) of the Cenvat Credit Rules, 2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness of manufacture of footwear for accounting purpose. The adjudicating authority allowed the Cenvat credit to the appellants relying on the decision of this Tribunal on merits in appellants' own case for the earlier period. But, the ld. Commissioner (Appeals) without following the decision of this Tribunal on merits denied the Cenvat credit to the appellants and held that these services have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended definition of input services w.e.f. 01.04.2011. 5. Further, the hotel expenses have been incurred by the appellants for the salesmen who were visiting various cities to sell of the product. Admittedly, without selling of goods, the question of payment of duty or manufacture of goods have no value. Any goods manufactured and sold attracts duty. Therefore, the goods manufactured by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o copies of their various documents for accounting and selling purposes; therefore, I hold that the appellants are entitled to avail the Cenvat credit thereon. 7. In view of the above findings, I do not find any merit in the impugned order; accordingly, the same is set aside. 8. In result, the appeals are allowed with consequential relief, if any. (Dictated and pronounced in the open court)< ..... X X X X Extracts X X X X X X X X Extracts X X X X
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