TMI Blog2014 (3) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory. These services include technical inspection & testing services and consulting engineer s service. In relation to other services, prima facie, the factory cannot claim exclusive coverage inasmuch as such services could be used by the Head Office also viz. audit services, security services, manpower recruitment & supply services etc. - Conditional stay granted. - Appeal No.E/146/2012 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate at Ulsoor. The learned counsel submits that it is not the Departments case that the input services were not received in the factory, nor is it their case that such services did not qualify to be input services. It is submitted that the lower authorities have denied CENVAT credit to the appellant even on input services such as consulting engineer s service, audit service , technical inspect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed demand against the assessee in respect of such input services on the ground that these services were not received in the factory, they did not raise before the appellate authority any grievance to the effect that the finding of the lower authority was beyond the scope of the show-cause notice. The learned Superintendent(AR) has also reiterated other relevant findings recorded in the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have prima facie case in respect of some of the input services which, by the very nature thereof, were linked only to the factory. These services include technical inspection testing services and consulting engineers service. In relation to other services, prima facie, the factory cannot claim exclusive coverage inasmuch as such services could be used by the Head Office also viz. audit servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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