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TMI Blog2009 (3) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... eir final product - these services have been received or rendered only in relation to the manufacture of final products – revenue appeal rejected. X X X X Extracts X X X X X X X X Extracts X X X X ..... r in relation to" the manufacture of final products and clearance of the final products. It is true that the Apex Court in Doypack Systems found that the above provisions of law used the phrases "in relation to", "pertaining to" and "relating to" as equivalent expressions. These expressions found in deeming provisions were also held to have been used in an expansive sense. The appellants in this case also urged to follow this decision of Hon'ble Supreme Court and impart expansive meaning to the phrase "in relation to" used in rule 2(l) of Cenvat Credit Rules, 2004. But it is the observation of the judiciary that the expression "in relation to" can be found in various grammatical situations in different legislative texts and contexts will ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in relation to setting up modernisation, renovation or repairs of a factory or an office relating to such factory or premises; (c) Services used relating to advertisement or sales promotion, market research, storage up to the place of removal; procurement of inputs; (d) Activities relating to business such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security; (e) Services used in inward transportation of inputs or capital goods and outward transportation up to the place of removal. (ii) Since the credit of Service Tax paid on services like insurance premium, repair of vehicles, AMC charges on telecom, courier were not covered in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore Division Bench of the Tribunal in Appeal No. E/66/2007, wherein the Division Bench held that input stage Cenvat credit on outward transportation is not permissible. Respectfully following the order of the Division Bench, the appeal of the appellant on this count fails and the same is rejected. Impugned order to the extent it denies Cenvat credit on the courier services is correct and does not require any interference." (p. 267) In view of this decision, credit of service tax paid on courier services is not admissible in the present case. 4.1 The learned SDR would also rely upon the decision of the Tribunal in the case of Universal Cables Ltd. (supra). It is his submission that the impugned orders needs to be set aside and the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ost, administrative overheads relating to production. To arrive at cost of production of goods dispatched for captive consumption, adjustment for stock of work-in-progress, finished goods, recoveries for sales of scrap, wastage, etc., shall be made." (p. 71) 6.2 We also find that the said decision of the Larger Bench was followed in Millipore India Ltd. v. CCE [Final Order No. 1290/2008, dated 18-11-2008] wherein this Bench held as under: "5 On a very careful consideration of the issue, I find that CAS-4 has considered all the services such as medical benefit, subsidized food, education allowance, canteen bill, etc., to form part of the cost of the final products. Therefore, I agree with the learned Chartered Accountant that these service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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