TMI Blog2014 (7) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... inclusive portion of the definition of input service. However, while the C & F agency service would be covered by the main definition clause - “services used by the manufacturer in or in relation to clearance of the final product from the place of removal” for the period upto 31-3-2008, during the period w.e.f. 1-4-2008, the C & F agency service for clearance of the goods “from the place of removal” would not be covered by the definition of ‘input service’, when by amendment to Rule 2(l), the scope of clearance related services for the purpose of Cenvat credit has been restricted to the services availed upto “the place of removal”, we are of prima facie view that the C & F services availed “from the place of removal” would neither be cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t are manufacturers of Cement and Clinker chargeable to Central Excise duty. They avail Cenvat credit of the Central Excise duty paid on inputs and capital goods and service tax paid on input services under Cenvat Credit Rules, 2004. The appellant have their head office at Delhi, which is registered as input service distributor and in respect of a number of services received by the appellant company, where the invoices were received at the head office, the head office, as input service distributor, had issued invoices on the basis of which Cenvat credit had been taken by the appellant. The Commissioner of Central Excise, Indore issued a show cause notice dated 6-1-2009 to the appellant for recovery of allegedly wrongly taken Cenvat credit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,41,85,937/- the credit of ₹ 2,30,33,295/- has been taken on the basis of the invoices issued by the appellant s head office as input service distributor, that the main services in respect of which these invoices have been issued are Cargo Handling Service (Rs. 93,39,475/-), Advertising Agency Service/Sale of Space and Time for Advertisement (Rs. 55,88,895/-), Business Auxiliary Service of Commission Agent/Sales Promotion (Rs. 18,59,434/-), Clearing and Forwarding Agent Services (Rs. 24,77,896/-), Management, Maintenance or Repair Services (Rs. 10,88,666/-), Manpower Recruitment and Supply Agency services (Rs. 4,88,044/-), Telephone and Pager Services (Rs. 4,30,475/-) and Courier Services (Rs. 2,46,713/-), that all these services are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtisement service, C F agent s service, business auxiliary service, general insurance service, manpower equipment and supply agency services etc., which account for bulk of the disputed amount of Cenvat credit, that in view of this, the impugned order is not sustainable, that the appellant have a strong prima facie case and that in view of this, the requirement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of the appeal. 2.2 Mrs. Monica Batra, the learned Departmental Representative, opposed the appellant s plea for waiver from the requirement of pre-deposit by reiterating the findings of the Commissioner (Appeals) in the impugned order and emphasised that the appellants have not explained as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s given in Rule 2(l) of the Cenvat Credit Rules was as under :- Input service means any service (i) used by a service provider for providing on output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds the cargo handling service, it has been explained by the appellant that this service, is required for handling the cement manufactured by them at the factory s railway siding and at various depots and the same is an important input for them. In our view, this service would be covered by the expression - activities relating to business in the inclusive portion of the definition. Similarly, general insurance service for insurance of plant and machinery is also an activity integrally connected with the manufacturing business. We, however, find that in the impugned order the eligibility of the services like cargo handling service, advertisement agency service, C F agent service, business auxiliary service and management, maintenance and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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