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TMI Blog2014 (3) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods and availed benefit of CENVAT Credit Scheme. In the instant case, CENVAT credit taken on the following input services are disputed, namely, (i) Management, Maintenance and Repair Service of Helicopter owned by the company (ii) Rent-a-Cab Service and (iii) Management and Consultancy Service. 2.0 The Revenue was of the view that it has not been proved that these services were used in additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch type of consultancy service was provided to the company. 3.0 Arguing for the applicant, the learned counsel for the applicant points out that Management, Maintenance and Repair Service and Management Consultancy System are services specified under Rule 6(5) of the CENVAT Credit Rules. For services specified under the said rule even if part of the service is used in the manufacturing activity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant failed to produce evidence that the helicopter was used for business purposes only. Further, it appears that the helicopter was used for the purpose of other company also, where the Managing Director of this company is also the Managing Director of other companies at places like Mettur and Cuddalore. Besides, the helicopter is hangered at Karapakkam. 4.1 In the case of Management Consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered from the employees, there is no reason to claim CENVAT credit on such amount. Prima facie, I direct the applicant to pre-deposit Rs.10,000/- (Rupees Ten Thousand only) on this count. 5.2. In the case of Management Consultancy, the relevant invoices have not been brought on records nor is it possible to relate it to a particular activity. Against such documents, it is seen that since the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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