9911796707
TMI Blog2022 (6) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... avel Agent Service - Used in relation to the travel of the company personal for the marketing, meetings for business purposes - HELD THAT:- Reliance can be placed in the case of M/S XILINX INDIA TECHNOLOGY SERVICES PVT. LTD. VERSUS THE COMMISSIONER. C.C. E ST, HYDERABAD-IV [ 2016 (7) TMI 598 - CESTAT HYDERABAD] - credit allowed. Authorised Service Station - Used in connection with the repair and maintenance of the vehicles belonging to the manufacturing unit - HELD THAT:- Reliance can be placed in the case of M/S. JSW STEEL LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX-BELGAUM (VICE-VERSA) [ 2021 (12) TMI 381 - CESTAT BANGALORE] - credit allowed. Clearing Forwarding Agent Service - For the imports of inputs or export of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aced in the case of COMMR. OF C. EX., MYSORE VERSUS CHAMUNDI TEXTILES (SILK MILLS) LTD. [ 2010 (4) TMI 450 - CESTAT, BANGALORE] - credit allowed. It is clear that each and every service involved in the present case are admissible input service - credit allowed - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ndan, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 04. On careful consideration of the submissions made by both the sides and perusal of records, I find that the only issue to be decided by me is that whether there is nexus of subject services with the manufacturing activity of the manufacturer. 4.1 From the judgments, I find that almost all the services have been considered time and again by this tribunal for the manufacturing units and the credit was allowed. As submitted by the learned counsel, for the service wise judgments, chart is placed hereunder:- SI. No. Nature of Services Amount of Cenvat Credit Services used for Legal Authority 1 Air Travel Agent Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. Circular No. 999/6/2015-CX, dated 28-2-2015 b. Dynamic Industries Ltd 2014 (35) S.T.R. 674 (Guj.) c. Manglam Cement Ltd. - 2018 (16) G.S.T.L. J168 (S.C.) d. JSW STEEL LTD 2021 (12) TMI 381 - CESTAT BANGALORE e. Robert Bosch Engg& Business Solutions Pvt Ltd Vs CCE & ST, LTU, Bangalore 2017 (51) STR 329 (T-Bang) 4 Custom House Agent 39,897/- For import and export related Customs clearance work a. Circular No. 999/6/2015-CX, dated 28-2-2015 b. Dynamic Industries Ltd 2014 (35) S.T.R. 674 (Guj.) c. JSW STEEL LTD 2021 (12) TMI 381 - CESTAT BANGALORE d. Ingersoll-Rand International (India) Ltd Vs CST Bangalore 2015 (38) STR 646 (Tri- Bang) e. Stovec Industries Ltd Vs CCE Ahmadabad 2014 (33) STR 155 (Tri. - Ahmd.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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