9911796707
TMI Blog2019 (8) TMI 1569X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant were for surveying the market and pointing out the manufacturer and clearance of the appellant s spurious products. Admittedly the said services are in relation to the appellant's business. On going through the definition of services as defined under Rule 2(l) of the Cenvat Credit Rules, it is found that the same takes into its ambit the services used by the manufacturer directly o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties of the appellant and there is direct nexus with the appellant s business activities. Credit allowed - decided in favor of appellant. - E/71255/2018-SM - Final Order No. A/71522/2019-SM(BR) - Dated:- 6-8-2019 - Ms. Archana Wadhwa, Member (J) Shri Santosh Kumar Agarwal, Authorised Representative, for the Respondent. ORDER After rejecting the request for adjournment, I proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and imposing penalties. On appeal Commissioner (Appeals) allowed the benefit of Cenvat credit of ₹ 49,349/- in respect of repair and maintenance of lifts, which were being used by the appellant for movement of the goods. However, he denied the credit relatable to the detective services received by them. Hence the present appeal. 4. The only issue required to be decided is as to whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s relating to business. The said definition is not exhaustive and is inclusive definition. Even if the inclusive part of the definition is considered, the services relating to market research have been held as admissible Cenvatable input services. The services obtained by the appellant from M/s. BLS Detective Services Pvt. Ltd. are nothing but market research services. The same are for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
