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2016 (10) TMI 450 - AT - Central ExciseDis-allowance of CENVAT credit - input services, integrally connected with manufacturing activity - courier services - security services outside the factory - association membership services - information systems consultancy - banking services - rent for another plant or same manufacturer - software development - services received in R&D centre - royalty services - ISO Certification services - invoice not produced - Registration number of service provider not indicated in the invoice - Held that: - no manufacture can be carried out without the very essential services of insurance, hiring of space supported by rent payment, man-power and the like nature apart from other services as above, availed. When the records were examined there is no specific evidence to the contrary comes out to prove that those services were no way irrelevant or dispensable to carry out manufacturing activity - CENVAT credit allowed. The decision in the case of Ramala Sahkari Chini Mills Ltd., U.P. Vs Commissioner of Central Excise, Meerut-I [2016 (2) TMI 902 - SUPREME COURT] relied upon where it was held that the activity, which is integrally connected and contributory to the output as well as output services and inextricably linked, there cannot be denial of Cenvat credit. Guest House Services - service tax paid on rent paid - Held that: - Appellant is liable to discharge the tax liability with interest - CENVAT credit not allowed - equal amount of penalty of the tax liability imposed. Appeal disposed off - decided partly in favor of appellant.
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