9911796707
TMI Blog2023 (12) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... is found that even though the activity related to business activity is removed appellant being a manufacturer all the activities right from procurement of the raw material, manufacture of goods and sale of the goods is used directly or indirectly, in or in relation to the over all manufacturing activity. Therefore, even though the specific entry that is activity related to business has been removed the services, which are otherwise required for the overall business activity of the manufacture of goods are admissible input service. In many judgments as cited by the learned Counsel even post 01.04.2011, the services have been held as admissible input services and credit has been allowed - reliance can be placed in RMZ INFOTECH PVT. LTD. VERSU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied by the Commissioner (Appeal) on the ground that this services are not in relation to manufacturing of goods. 1.2 Appeal no. E/13189/2014 filed by revenue involving Rs. 49,73,900/- (wrongly mentioned in the appeal memo as Rs. 61,26,015/-). 2. Shri Devashish Trivedi, Learned Counsel appearing on behalf of the assesee submits that all the services on which the Learned Commissioner (Appeal) has disallowed the credit on the ground that the activity related to business has been removed from the inclusion portion of the definition of input service with effect from 01.04.2011, therefore, the credit on the service in question is not admissible with effect from 01.04.2011. It is a submission that merely because the activity related to bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue s appeal, he submitted a letter given by the concerned Commissionerate, whereby, it was expressed that the revenue's Appeal No. E/13189/2014 involves the amount less than of Rs. 50,00,000/-. 4. We have carefully considered the submissions made by the both the sides and perused the records. We find that in the assessee s appeal, the limited issue involved is that, whether the appellants are entitled for CENVAT Credit in respect of the services detailed in first para above. The learned Commissioner (Appeals) denied the CENVAT Credit in respect of the above services only on the ground that the activity related to business has been removed with effect from 01.04.2021 from the inclusion part of the definition of input service. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch in Service Tax Appeal No. 25339 of 2013. D. ' Business Auxiliary Service : a. Order of Hon ble CESTAT, Hyderabad Bench in Service Tax Appeal No. 25339 of 2013. E. ' Rent a- Cab Service : a. Olam Information Services Pvt. Ltd. V/s. Commissioner of GST C.Ex., Chennai. - 2022 (64) GSTL 359 (Tri Chennai.) F. ' Consulting Engineer Service : a. Deepak Fertilizers Petrochemicals Corpn. Ltd. V/s. CCEx, Belapur - 2013 (32) STR 532 (Bom) G. Further, in the case of RMZ Infotech Pvt. Ltd. V/s. Commr of Central Tax, Bangaluru East 2022 (64) GSTL 599 (Tri Bang), It settles that even for the period post 01/04/2011 , when the entry i.e. ' Activity related to business was removed from the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
