TMI Blog2012 (7) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the light of inclusive part of the definition has been accepted by him - every input service availed by the manufacturer cannot be treated as eligible for input credit without looking into the nexus - the matter is remanded to the Commissioner (Appeals) to record his finding in respect of each of the disputed services have been treated as falling under input service in terms of Rule 2(1) of the CENVAT Credit Rules - E/80/2010 - 831/2011 - Dated:- 9-12-2011 - M Veeraiyan, J. For Appellant: Ms Sabrina Cano, JDR For Respondent: Mr B N Gururaj, Adv. Per: M Veeraiyan: This is an appeal by the Department against the order of the Commissioner (Appeals) No.32/2009 (T) CE dt.5.10.2009. 2. Heard both sides. 3.1. The releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd employees of the company; b. Credit of service tax paid on insurance premium in the name of Shri T.G. Bharat, Chairman and Managing Director of the appellant company. 4. Ld. DR, reiterating the grounds of appeal, submits that it is not the case as if every input service availed by the manufacturer can be treated as eligible for input credit without looking into the nexus. Once the goods have been cleared from the place of removal, the services used thereafter cannot be treated as input services as they have no relation to manufacture and clearance from the factory of production. He further submits that assessee has not proved that in respect of travel agent services, all travels made by their employees were used only in connection wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls), after reproducing the definition of input services, observed as under:- 8 .. As seen from the inclusive definition, credit of tax paid on service like advertisement or sales promotion, market research, financing, recruitment, quality control, coaching and training, computer networking, credit rating, share registry has been allowed. All these activities will never take place in the manufacturer's premises and had no nexus with the manufacture of final products. Even then, the law has permitted credit of tax paid in those cases. . 6.2. He has also extracted certain portions of the decision of the Larger Bench of the Tribunal in the case of M/s. GTC Industries Ltd. However, he has failed to discuss individually how e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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