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2023 (11) TMI 724 - HC - Service TaxCENVAT Credit - input services - place of removal - Training and Coaching Service - IT(Software) Services - CHA and Cargo Handling Services for Export - Warehouse and Storage services - land Survey Service - Hotel Broadway Services - HELD THAT:- The co-ordinate Bench in Maruti Suzuki's case [2016 (11) TMI 237 - PUNJAB AND HARYANA HIGH COURT] has held that the service tax was being paid on the Mandap Keeper services and Rent-a-Cab services and resultantly, it was held that it is part of the business expenditure incurred by the assessee to promote the sales and for efficiently running of the business and the appeals of the Revenue were dismissed. Resultantly, considering the fact that the co-ordinate Benches have already examined the aspect of the expansive view which has to be taken and the fact that the service is required as it is not only used in relation to manufacturing but also regarding the advertisement, sales promotion and storage, place of removal including recruitment, quality control coaching and training and computer network. The transportation of inputs or capital goods and outward transportation upto the place of removal are, thus, provided under Section 2(l) - The aspect of removal has also been clarified by the circular dated 28.02.2015 issued by the Ministry of Finance that it is to be given from the Port/ICD/CFS and only when the shipping bill is filed by the manufacturer or exporter or goods are handed over to the shipping line, the exporter would have no control over the goods. The Cenvat Credit has been rightly granted to large extent by the Commissioner and the benefit which had been declined has been rightly allowed by the Tribunal by modifying the order of the Commissioner. There are no question of law arising for consideration as projected by counsel for the appellant-revenue - appeal dismissed.
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