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2017 (10) TMI 186 - AT - Central ExciseCENVAT credit - Courier Service pertaining to the period prior to 01.4.2011 - definition of ‘Input Service’ prescribed at Rule 2(l) of CCR, 2004 with effect from 01.4.2011 - Held that: - The present appellants are manufacturer of excisable goods and utilized the ‘Courier Services’ in sending the Samples, Documents and Finished Goods to their customers - A simple reading of the said amended provision, makes it clear that though the expression ‘activities relating to business, such as’ has been deleted, but the illustrative services viz., Accounting, Auditing, Financing, Recruitment and quality control, Coaching/training, Computer Networking, Credit Rating, Share Registry, Legal Services, Security, Business Exhibition etc., even though directly not related to manufacturing activity, being not used inside the factory premises, but continued to remain in the said definition of input service. Needless to mention that these services are even though not directly linked to the manufacturing activity in the factory premises of the assessee but connected or related to the business of manufacturing activity which also involve marketing/sale of the manufactured goods - credit allowed. CENVAT credit - CHA service - C&F Services - Held that: - The appellants’ had also availed credit of the service tax paid on CHA and C&F Services which held to be admissible by the Hon’ble Gujarat High Court in the case of Commissioner Vs. Dynamic Industries [2014 (8) TMI 713 - GUJARAT HIGH COURT] and CCE, Ahmedabad Vs Cadila Healthcare Ltd [2013 (1) TMI 304 - GUJARAT HIGH COURT] respectively. Appeal allowed - decided in favor of appellant.
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