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2016 (7) TMI 632 - AT - Central ExciseInput service credit denied on Courier services and record keeping charges service - period of December’ 2013 to November’ 2014 - Held that:- The appellant has explained the uses of courier services for procurement for small engineering items, raw material, testing equipment. As the usage has not been contravened by tangible evidence by the revenue. In that circumstances the courier services have been availed by the appellant are related to the manufacturing activity therefore the appellant has rightly availed the cenvat credit on courier services charges. With these observations, the cenvat credit availed by the appellant is allowed by setting aside the impugned order for taking the cenvat credit on courier services charges. With regard to record keeping charges find that these records are the part of accounting and auditing to the appellant and accounting or auditing service forms the part of Rule 2(I) of cenvat credit Rules, 2004. Therefore, the record keeping charges are entitled as input service in the facts and circumstances of the case. Therefore, cenvat credit to the appellant on record keeping charges allowed - Decided in favour of assessee.
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