9911796707
TMI Blog2008 (6) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... rator. This credit was sought to be denied as the same was not considered as provided in relation to the production/manufacture of finished products directly or indirectly. The matter was adjudicated by Deputy Commissioner who denied the credit and ordered recovery of interest and also imposed a penalty of Rs.10,000/- under Rule 15 of Cenvat Credit Rules, 2004. 3. On appeal Commissioner(Appeals) while referring to the definition of Input Service as given under rule 2(l) of CCR, 2004 stated that the definition of Input Service consists of two parts. Whereas the first part says that inputs service means any service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products and clearance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing business, as such hiring of cars would not have been required, if the respondents had not been manufacturing excisable goods in their factory. 4. Revenue in its appeal has referred to some decisions of CESTAT wherein the term used in relation to manufacture or clearances of final product have been interpreted. It was submitted that the input service used must have some relation with the manufacturing activity and services for providing conveyance to the employees is not way a production or clearance related activity or service, because it is not playing any role in manufacture or clearance of goods and therefore cannot be considered as input service for which credit can be extended. If such a view is taken, then anything which is done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r providing an output service; or * used by the manufacturer, whether directly or indirectly in or in relation to the manufacture of final products and clearances of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
