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2016 (7) TMI 468 - AT - Central ExciseEntitlement to avail cenvat credit on input services - nexus with manufacturing activity - Held that:- Warehouse has been used by the appellant for storage of raw material and finished goods which is a registered place for removal goods. In the circumstances, storage of goods is an integral part of manufacturing, therefore appellant is entitled to availe cenvat credit on these services. Project for Modification/ Modernisation Services, find that these services are none other than a renovation of the factory premises which is covered by the Rule 2(I) of Cenvat Credit Rules, 2004. Therefore, hold that the appellant is entitled to avail cenvat credit for project for Modification/Modernisation Services. Horticulture services,find that the appellant is compulsory required to maintain a garden in their factory to pollution control norms. Therefore, the horticulture services are directly related to the manufacturing activity by the appellant as without maintaining the garden, the appellant cannot run their factory. Therefore, hold that the appellant is entitled to avail cenvat credit for horticulture services. Courier service has been used by the appellant for various correspondences made with suppliers of the goods, without these correspondences, the appellant cannot do their business. Therefore, the courier service is an integral part of their activity, therefore, the appellant is entitled to avail cenvat credit for Courier service. Transportation service has been used by the appellant for marketing /sales, which is directly related to the manufacturing activity. Therefore, appellant is entitled to avail cenvat credit on Transportation service. - Decided in favour of assessee
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