TMI Blog2013 (12) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... efore credit of service tax paid on courier service is allowable. As regards credit taken on supplementary invoices, there is no dispute that the service tax was paid on the differential amount through these supplementary invoices. Since the credit has been taken on the amount which was paid as service tax and relevant particulars are available in the said invoices, therefore, the credit cannot be denied in this case also - Decided in favour of assessee. - Appeal No.-261/2011 - Final Order No. A-71130/KOL/2013 - Dated:- 22-11-2013 - DR. I.P. LAL,, J. For the Appellant: Sri Rijay Bhowmik, Advocate For the Respondent: Sri S. Chakraborty, A.C. (A.R.) JUDGEMENT Per DR. I.P. LAL Heard both sides and perused the records. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent appeal is filed against the Commissioner (Appeals) order to this forum. Ld. Advocate submitted that Hon ble High Court of Andhra Pradesh in the case of CCE, Hyderabad-III Vs. M/s. ITC Ltd. reported in 2012-TIOL-199-HC-AP-ST has held that plantation activity had an obvious nexus with activities relating to business. Ld. Advocate submitted that Hon ble High Court in the above cited case has observed that the staff colony provided by the Respondent company, being directly or intrinsically linked to its manufacturing activity would not be excluded from the ambit of Rule 2 (l) of Cenvat Credit Rules.As regards Service Tax demand on Pantry services, the Ld. Advocate submitted their case is covered by the judgment of Hon ble Mumbai High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es used in relation to setting up, modernization, renovation or repairs of the factory premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, 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. 5. Thus the definition of input service not only covers services, which fall in the substantial part of the definition, but also covers services which are cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igencies and was not connected either directly or indirectly to the manufacture of its final products. This inherent contradiction in the Order-in-Appeal was noted by the CESTAT, which opined that if accommodation was not provided by the respondent company to its employees at this remote location, it would not be feasible for it to carry on its manufacturing activity. The finding of the Commissioner that providing a colony to the employees was not directly or indirectly connected with the manufacturing activity of the respondent company was therefore not borne out on facts. The staff colony, provided by the respondent company, being directly and intrinsically linked to its manufacturing activity could not therefore be excluded from consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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