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TMI Blog2009 (4) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... tivities which were indirectly used in or in relation to manufacture of final products. Moreover, the impugned services in the present appeal are also covered in favour of the appellants in various decisions – Cenvat credit allowed. - 513 OF 2008 - 429 OF 2009 - Dated:- 8-4-2009 - T.K. JAYARAMAN, TECHNICAL MEMBER P. Devaraj for the Appellant. ORDER 1. This appeal has been filed aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the demand of credit taken. Further penalty of Rs. 75,000 was imposed. The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the Original authority. He held that in respect of each of the above services the appellants would not have taken Cenvat credit. The stand of the Commissioner (Appeals) is that the said services are not related to business act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory 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 capital goods and outward transportation up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service for the transportation of employees. With regard to Guest House maintenance service, it was submitted that the Guest House is used for the businessmen during visit to the company in connection with the business. It is indeed related to business activity. The appellants are rightly entitled for credit. The following case laws were relied on :- (i) Manikgarh Cement v. CCE Cus. [Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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