TMI Blog2012 (4) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate submits that the services were used for taking photograph of the machines to be submitted to the insurance company for obtaining insurance and, therefore it is related to the business of the manufacture. Similarly, in respect of dry cleaning services, the same was used for dry cleaning the uniform of their staff and therefore, forms part of business of manufacturing. With regard to construction, the same is undertaken for construction of premises for the manufacturing activity and it is directly connected with the business of manufacturing and similarly in respect of brokerage, the same is connected with commission paid to the brokers for selling products of the company which amounts to sales promotion - Decided against Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax paid on various input services viz - 1. Tour operator 2. Garden Maintenance 3. Waste/Mycilia Management 4. Repair of fan 5. Rent-a-cab/Travel Agent 6. Cargo Handling 7. Brokerage 8. Courier 9. Civil Construction 10. Catering 11. Manpower recruitment 12. Photography 13. Interior decorator 14. Insurance 15. Dry Cleaning 16. Advertising 17. Professional service 18. Architect 19. Pest Control 20. Telephone 21. Tech Testing service 22. Machine/ETP Cleaning 23. Repair Maintenance The lower appellate authority allowed Cenvat credit in respect of these services except four namely, tour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice and tour operator service , this Tribunal has allowed credit vide Order No. A/17/2011/SMB/C-IV, dated 15-12-2010 and Order No. A/165/2011/SMB/C-IV as reported in 2011-TIOL-954-CESTAT-Mumbai. As regards garden maintenance service , she relies on the judgment of the Hon ble High Court of Chhattisgarh in the case of Union of India v. H.E.G. Ltd. - 2011 (24) S.T.R. 275 (Chhattisgarh) wherein the question arose as regards the eligibility to credit of the service tax paid on input services namely cleaning and maintenance of Garden, Pandal and Shamiyana Services etc. The Hon ble High Court held that credit of the service tax paid is available in respect of the said services and the assessee is entitled for the same. As regards repair of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 369 (Bom.) considered the issue at length and held that the definition of input service under Rule 2(l) of the Cenvat Credit Rules, is very wide and covers not only services which are directly or indirectly used in or in relation to the manufacturing of final product but also after manufacturing of the final products. The definition covers not only services which are used in or in relation to the manufacture of the final product but also services used in the business of manufacture of the final product. Following the ratio of this Judgment, the input services on which Cenvat Credit has been availed by the appellant in the instant case qualifies as input service. In respect of many of these ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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