2009 (1) TMI 117

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..... CII dt. 16.1.2009 certified on 30.1.2009 in Appeal No. ST/123/2008) Shri M. Kartikeyan, Consultant for Appellant Ms. M.I.J. Micheal, JCDR for Respondent Per B.S.V. Murthy: This appeal is against the decision of the Commissioner (Appeals) holding that CENVAT credit of service tax paid on merger charges, charges for issuance of NOC, annual custody fees and maintenance of fax machine is not admis .....

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..... not done by the registrar but by the custodian. It is one of the activities of the registrar and therefore is connected to share registry. As regards fax machine maintenance charges is he submits that the fax machine has been installed in the house of the company's executive for the purpose of company and if service tax benefit can be extended for the telephones installed in the residence of offi .....

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..... by the categories of services listed in the definition. I am satisfied that the services on which credit was denied by the revenue such as merger, issuing of NOC, share registry and maintenance of fax machine are all covered by the categories of services enumerated in the definition as explained by the consultant and accordingly allow the appeal filed by the appellants with consequential relief. .....

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