TMI Blog2007 (4) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 - Dated:- 30-4-2007 - Order Per M. Veeraiyan : This appeal is against the order of the Commissioner (Appeals) No. 122/2006 (BVR-CE/ AV/ Commr. (A)-IV)/ Ahd. dated 4.9.06, which substantially upheld the order of the original authority No. 29/D/20-5-06 dated 31.3.06. 2. Heard both sides. 3. The issues involved relate to admissibility of Cenvat credit of service tax paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate submits that the said circular was issued in the context of Service Tax Credit Rules, 2002 where there was a stipulation that telephone should be installed in the business premises. However, in the consolidated Cenvat Credit Rules, 2004, applicable to credit of excise duty as well as service tax, there was no such stipulation. Further, the Tribunal has allowed this in the case of Indian Rayo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advertisement The appellant has got certain circles/gardens prepared and put up signboards advertising their product. For this purpose, they have availed the service of construction service providers. Since these construction services have been availed in relation to advertising their product, they claimed the same as input services and sought credit of service tax paid on such services. The am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cited supra, I allow the appeal. 7.2 The CHA services availed in respect of export does not have any nexus with the manufacture and clearance of the product from the factory. The business activities which are sought to be included in the extending arm of the definition, in my opinion, cannot include the services rendered at the port area. Therefore, the appeal on the aspect is rejected. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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