TMI Blog2010 (4) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... any infirmity - ‘Shifting of household goods of employees’ is not in any way connected with the business activity of the appellant - Commissioner (Appeals) was correct in rejecting the claim of the assessee company for the credit of service tax paid on the services received on ‘Shifting of household goods of employees’ - ST/650/2008 and E/897/2008 - 698-699/2010 - Dated:- 7-4-2010 - Shri M.V. Ravindran, Member (J) REPRESENTED BY: Shri G. Natarajan, Advocate, for the Appellant. Shri M.M. Ravi Rajendran, JDR, for the Respondent. [Order]. - These two appeals are directed against the Order-in-Appeal No. 27/2003(H-III)ST dated 9-9-2008. 2. The appeal No. ST/650/2008 is filed by the assessee while the appeal No. E/897/2008 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax credit on all other services, which were received by the assessee. The assessee company is aggrieved by such denial of cenvat credit on the services rendered on 'Shifting of household goods of the employees' while the Revenue is aggrieved by the allowance of the cenvat credit on the other services. 5. The learned Counsel appearing on behalf of the appellant would submit that the service tax paid on the services of 'shifting of household goods of the employees' of the assessee is in furtherance of their business. It is his submission that the employees are transferred all over India and when they are transferred, the shifting of household goods remains the responsibility of the assessee and hence they are paying for such shifti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products. (ii) Any service used by the manufacturer whether directly or indirectly, in or in relation to clearance of final products from the place of removal. (iii) Services used in relation to setting up, modernization, renovation or repairs of a factory, or an office relating to such factory. (iv) Services used in relation to advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs. (v) Services used in relation to activities relating to business and outward transportation upto the place of removal. Each limb of the definition of input service can be considered as an indepe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t withstanding that the conditions of another head of exemption are not satisfied and such income is not free from tax under that head of exemption." 7.2 It can be seen from the above ratio, as culled out by the Hon'ble High Court, the services on which the credit has been allowed by the learned Commissioner (Appeals) would get covered as an input service. In my considered view, the impugned order to the extent it allows the services on the services tax paid on the services. Viz. (i) Vehicle Maittenance, (ii) Transportation, installation and maintenance of coolers, (iii) Marketing and publicity services; and (iv) Calibration services and Systems Maintenance services is correct and legal and does not suffer from any infirmity. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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