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TMI Blog2024 (1) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices. 2. Briefly the facts of the present case are that the appellant is engaged in the manufacture of 'Sugar Confectionary' and is registered with Central Excise department. 3. During the relevant period, the appellant was paying appropriate central excise duty on the goods manufactured and cleared by the appellant. The appellant was also availing Cenvat credit of excise duty paid on inputs and capital goods and service tax paid on input services. A show cause notice was issued to the appellant alleging that the appellant wrongly availed cenvat credit of service tax paid on various input services i.e. courier service, vehicle repair service, insurance service and photocopy service, etc. The cenvat credit was denied on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from/upto the place orf removal; b. inclusive part of the definition which covers activities related to business till 01.04.2011 and other services. 7. She further submits that Cenvat credit has been availed during the relevant period and has been used in relation to the manufacturing of the final products and clearance of final products from/upto the place of removal i.e. covered under the first part of the definition itself. She further submits that the use of the phrase 'in relation to' widens the definition of the input services. 8. She further submits that each of the input service has been held to be input service by various decisions of the Tribunal during the relevant period. As regards the insurance service, she further submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . She further submits that insurance services are received in relation to the manufacturing activity and is covered within the inclusive clause of the definition of input services under the category of "activities relating to business". For this, she relied upon the following decisions: * Maruti Suzuki India Ltd. Versus Commissioner of C.Ex., Delhi-III 2017 (47) S.T.R. 273 (Tri.-Chan.) * Commr. Of C.Ex., Delhi-III Versus Suzuki Motorcycle India Pvt. Ltd. 2017 (47) S.T.R. 85 (Tri.-Chan.) * Honda Motorcycle & Scooter (i) Pvt. Ltd. Versus Commr. Of C.Ex., Delhi-iii 2016 (45) S.T.R. 397 (Tri.-Chan.) * Commr. Of C.Ex., Delhi-iii Versus Capsugel Healthcare Ltd. 2016 (44) S.T.R. 101 (Tri.-Chan.) 10. As regards the Courier Service, she f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms And Service Tax-Belgaum (Vice-Versa) Final Order No. 20849-20851/2021 dated 01.12.21 (Tri.-Bang.) * HPL Additives Ltd. versus Commissioner of Central Excise, Chandigarh 2019 (369) E.L.T. 1330 (Tri.-Chan.) * Dr. Reddy's Lab. Ltd. Versus Commissioner of C. Ex., Hyderabad 2010 (19) S.T.R. 71 (Tri. - Bang.) 12. As regards the Photocopy service she further submits that the photocopy services are required in normal course of business for taking photocopies of the various important documents and the said service qualifies as input service within the phrase of "activities relating to business" and is covered by the following decisions she also submits that the various input services form part of the price of the goods on which excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et research, storage upto 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 upto the place of removal; 16. Further, I find that during the relevant period the phrase used in the definition of input services "activities relating to business" has been given very widen interpretation by various decisions of the Tribunal. Further, I find that all these input services on which Cenvat credit has been denied by the Ld. Commissioner have been held as input services on which Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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