TMI Blog2011 (4) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... cifically listed in Rule 2 (I) of Cenvat Credit Rules, 2004, as input services - in the assessee's own case, these services have been held to be input services - Appeals are allowed - 582-586 of 2009 - 266-270/2011 - Dated:- 1-4-2011 - P Karthikeyan, J. For Appellant: Shri Harish Kumar, JDR For Respondent: Shri G Natarajan, Adv. Per: P Karthikeyan: These appeals have been filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,000/- 01/2007 to 03/2007 5. ST/586/09 14/2009 dated 31.3.2009 4,17,774/- 10,000/- 4/2007 to 5/2007 2. The assessee is engaged in the manufacture of aerated waters which is dutiable under the Central Excise Tariff Act, 1985. During the material period, as per the table above, the assessee availed various services and paid service tax. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odowns. Repairs and maintenance are undertaken of the vehicles for transporting the final products to the customers and empty bottles back to the factory. Recruitment of staff is held to be essential to conduct business of the assessee and an admissible input service. One another service on which service tax is paid and credit is allowed by the Commissioner is Business Auxiliary Service (BAS) invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee and are admissible input services is consistent with the legal provisions. Moreover the finding of the Commissioner in respect of each service is also supported by the judgment of the Hon'ble High Court of Bombay in the case of Coca Cola India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-III [2009 (242) E.L.T., 168 (Bom.)] . The activities such as recruitment and security are specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X
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