TMI Blog2013 (9) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 (10) TMI 13 - BOMBAY HIGH COURT] - the credit of service tax paid on Advertising Agency Services, Business Auxiliary Services, Business Support Services (in the case of this assessee, it is Advertising Agency Service), Management and Consultancy Services, Online Information and data base Access Service, Port service, Maintenance and repair Service, Consulting Engineer’s service, Security Agency Service and Storage and Warehousing credit was admissible. Construction Services in respect of Office and Factory etc. - Credit was admissible and appellant voluntarily reversed the credit taken in respect of service availed for housing colony of the appellant - Similarly, appellants had also reversed the credit taken in respect of security agency services, Cleaning services, Survey and Map-making service in respect of services received other than for the purpose of factory/ office. Event Management Service - The services had to be held as relatable to business of manufacturing only since the services are directly relatable to promotion of goods - Technical inspection services were availed in respect of quality verification etc. and such services were definitely relatable to manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Service Tax Rules, 1994 towards purchase of input services and issue invoice, bill or, as the case may be, challans for the purpose of distributing the credit of service tax paid on said services to such manufacturer or purchaser or provider as the case may be. According to Rule 7 of Cenvat Credit Rules, input service distributor may distribute the credit to its manufacturing units providing output service subject to following conditions, namely; the credit distributed against the documents referred to in Rule 9 does not exceed an amount of service tax paid thereof or; credit of service tax applicable to service used for unit exclusively engaged in the manufacture of exempted goods or providing of exempted services shall not be distributed. 5. Based on the definition given above and Rule 7 of the Cenvat Credit Rules, learned advocate submitted that the grounds taken in the show cause notice for denial of service tax are not at all valid since what was required to be seen by the Revenue in the unit which is receiving invoices from the ISD is whether, two conditions in the Rule 7 of Cenvat Credit Rules, 2004 have been fulfilled or not. In the absence of any allegation in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (insofar as it relates to the manufacture of final product is concerned), consists of three categories of services. The first category, covers services which are directly or indirectly used in or in relation to the manufacture of final products. The second category, covers the services which are used for clearance of the final products up to the place of removal. The third category, includes services namely; (a) Services used in relation to setting up, modernization, renovation or repairs of a factory, (b) Services used in an office relating to such factory, (c) Services like advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, (d) Activities relating to business such as, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit relating, share registry and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal. Thus, the definition of input service not only covers services, which fall in the substantial part, but also covers services, which are covered under the inclusive part of the definition. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Maruti Suzuki Limited was taken note of. 9. In the light of the decision of the Hon ble High Court of Bombay in Ultratech Cement Limited and in the light of following decisions; Metro Shoes Pvt. Limited 2008 (10) STR 382 (Tri.), Cadila Healthcare Limited vs. CCE 2010 (71) STR 134 (Tri.), Semco Electrical Pvt. Limited vs. CCE 2010 (18) STR 177 (Tri.), CCE vs. Mundra Port Special Economic Zone Limited 2011 (21) STR 361 (Guj.) Ambalal Sarabhai TA No. 433 of 2010 (Guj. HC), Rajratan Global Wires Limited vs. CCE 2011 (21) STR 383 (Tri.), CCE Guntur vs. Hindustan Coca-cola Beverages Pvt. Limited 2010 (18) STR 500 (Tri. Bang.), the credit of service tax paid on Advertising Agency Services, Business Auxiliary Services, Business Support Services (in the case of this assessee, it is Advertising Agency Service), Management and Consultancy Services, Online Information and data base Access Service, Port service, Maintenance and repair Service, Consulting Engineer s service, Security Agency Service and Storage and Warehousing credit is admissible. 10. As regards the construction services in respect of office and factory etc. there is no dispute that credit is admissible and appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
