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TMI Blog2023 (2) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... hed goods, is eligible to be claimed as an input service. Professional Charges - Legal Charges - Audit Training Charges - HELD THAT:- Since these services are interconnected therefore I am taking them together. This service pertains to the professional, legal and other charges paid for insurance of import and export material, DGFT license work, certificate of transfer pricing under Income Tax Act, handling of appellants legal matters, drafting, liasoning work, etc. Cenvat credit on these services have been denied on the ground of no-nexus . There is no dispute that professional service and legal service are one of the important services without which the operation of any establishment cannot be undertaken - Similarly, the Audit and training also are essential services as it has been brought to my notice that it pertains to fees paid for replying show cause notice and if that is so then its also eligible input service. Civil Construction Work - Analytical Charges for ETP Samples - Transport charges for transport of biomass used for treatment of water - HELD THAT:- The Water (Prevention and control of Pollution) Act, 1974 casted an obligation on the appellant to maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mises which is a place of removal and hence not admissible as input service. - In order to substantiate the claim the appellant has placed on record the copies of tax invoices / commercial invoices which establishes that the goods are transferred to the godown situated at Zirakpur and Guwahati and are sold from their and therefore, these are also admissible input service. Staff Welfare - HELD THAT:- Under this head the expenses have been incurred for giving training to the staff / workers of the factory. There is no doubt that such periodical trainings are essential for any establishment and therefore eligible input service . Appeal allowed - decided in favour of appellant. - Excise Appeal No. 1185 of 2012 - FINAL ORDER NO. A/85183/2023 - Dated:- 16-2-2023 - MR. AJAY SHARMA, MEMBER (JUDICIAL) Shri Mehul Jivani, Advocate for the Appellant Shri P K Acharya, Superintendent, Authorised Representative for the Respondent ORDER This appeal has been filed assailing the order dated 31/05/2012 passed by the Commissioner (Appeals)- IV, Central Excise, Mumbai Zone-I by which the learned Commissioner while upholding the order of the Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2(l) ibid by this Tribunal from time to time. In support of his submission learned Chartered Accountant placed reliance on various decisions of this Tribunal. Per contra learned Authorised Representative appearing on behalf of Revenue submits that none of the services in issue are covered in the inclusive part of the definition of input service under Rule 2(l) ibid as they have not been used in or in relation to manufacture of final products and so far as clearing and forwarding charges and godown charges are concerned the appellants have failed to provide complete evidence in this regard and hence they are not eligible to avail credit in respect of these services. In support of his submission learned Authorised Representative also placed on record certain decisions. 5. I have learned Counsel for the appellant and learned Authorised Representative appearing on behalf of Revenue and perused the case records including the synopsis and the case laws placed on record by the respective sides. Input services has been defined under Rule 2(l) of the Cenvat Credit Rules, 2004. The definition of input service is broadly in two parts i.e. main part and inclusive part. First part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court in the matter of Indian Farmers Fertilizers Co-op Ltd. v/s CC Ahmedabad; 1996 (86) ELT 177 (SC) has laid down that the effluent treatment is essential and integral part of the process of manufacture in the plant and is part and parcel of the manufacturing process of that end product. Similarly the Analytical charges have been paid towards analysis of the effluent treatment plant sample and biomass is used for treatment of water before disposing it as waste which is also a statutory requirement as per Section 12 of the Factories Act, 1948. Therefore the services herein cannot denied to be input services and can very well said to be service used in or in relation to the manufacture and clearance of the final product. (iii) Maintenance of Garden :- Pollution Control laws require atleast one-third of the open space under green coverage which is also essential in order to control the pollution and the appellants are under statutory obligation to maintain the garden in compliance with pollution control laws. Therefore, this service also falls under the category of input services under Rule 2(l). (iv) Consulting Services :- This service has been denied on the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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