9911796707
TMI Blog2024 (6) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... PUNE-III [ 2009 (8) TMI 50 - BOMBAY HIGH COURT ], held ' input services used in relation to setting up, modernization, renovation or repairs of a factory will be allowed as credit, even if they are assumed as not an activity relating to business as long as they are associated directly or indirectly in relation to manufacture of final products and transportation of final products upto the place of removal.' It is found that all the services have got a nexus to the manufacturing process and hence input credit on the same cannot be denied. The services are not used primarily for personal use or consumption of any employee in their individual capacity. Most of the amounts involved are less than Rs.10,000/-. Further, there has been a fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14/- along with interest and imposed equal penalty. Hence this appeal. 3. I have heard learned counsel Ms. S. Vishnu Priya for the appellant and Shri Harendra Singh Pal, learned Authorized Representative for the respondent. 3.1 The learned counsel for the appellant submitted that the expression in or in relation to manufacture of goods should normally encompass the entire process carried on by the Appellant of converting raw materials into finished goods. Where any particular process is so integrally connected with the ultimate production of goods that but for the process, manufacture or processing of goods would be commercially inexpedient, goods required in that process would fall within the expression in or in relation to manufacture . S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appellants favour for each of the input services as stated below; a. Maruti Suzuki India Ltd. Vs. CCE, Delhi 2017 (47) STR 273 (Tri. Chand) b. Integra Software Services Pvt. Ltd. Vs. CCE, Puducherry 2017 (1) TMI 1317 CESTAT Chennai c. The India Cements Ltd. Vs. CCE, Chennai 2018 (6) TMI 581 CESTAT Chenna d. CCE, Chennai Vs. Brakes India Ltd. 2019 (369) ELT 577 (Mad.) e. CCE, Chennai Vs. Sundaram Clayton Ltd. 2019 (1) TMI 424 CESTAT, Chennai f. Aban Offshore Ltd. Vs. CGST, Mumbai West 2020 (43) GSTL 213 (Tri. Mum.) g. Olam Information Services Pvt. Ltd. Vs. CCE, Chennai 2022 (64) GSTL 485 (Tri. Chennai) h. Balakrishna Industries Ltd. Vs. CGST, Alwar 2022 (65) GSTL 247 i. Rico Auto Industries Ltd. Vs. CCE, Delhi (2023) 7 CENTAX 197 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following five categories, in so far as a manufacturer is concerned : (i) Any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products (ii) Any service used by the manufacturer whether directly or indirectly, in or in relation to clearance of final products from the place of removal (iii) Services used in relation to setting up, modernization, renovation or repairs of a factory, or an office relating to such factory, (iv) Services used in relation to advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, (v) Services used in relation to activities relating to business and outward transportation upto the place of removal. E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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