9911796707
TMI Blog2012 (4) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30-11-2009 passed by the Commissioner (Appeals) of Central Excise and Service Tax, LTU, Mumbai. Against the said order they have filed a composite appeal within the time and, therefore, they, were directed to file separate appeals on account of which there was a delay of 59 days in filing the appeals. Considering the reason for delay is satisfactory, I allow the applications for condonation of delay in filing the appeals. 2. Against the very same order-in-appeal the department has also filed four appeals along with the applications for condonation of delay in three cases and the delay is 357 days. The reason for the delay is that the department has filed composite appeal against the impugned Order within time. The Registry dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ason for rejection in respect of these 4 services given by the lower authority is that these services are not integrally connected to the manufacture of final product and hence as per Rule 2(l) of the Cenvat Credit Rules, 2004, they are not "input services". 4. The learned Advocate for the appellant submits that the tour operator service was used for transporting their staff from their residences to the factory and back which is integrally connected with the manufacturing activity. 4.1 Similarly, waste management service is a statutory requirement and to undertake this activity, they engaged the services of persons to remove the waste from the factory premises and transport the same to their effluent treatment plant. Since waste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Raipur - 2010 (17) S.T.R. 178 this Tribunal held that maintenance and repair of photocopier, air conditioner, water cooler etc., are essential without, which the factory cannot run; therefore, the service tax paid on the services is admissible as credit. Accordingly, the learned Counsel prays that the Cenvat credit of the service tax paid on input service be allowed. 5. The learned AR appearing for the Revenue submits that the services such as Architects, courier service, construction service, catering service, manpower recruitment service, insurance service, advertisement service, telephone services Machine/ETP cleaning service, repair and maintenance service, photography etc. are not integrally connected with the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing such credit. In respect of photographic services, the learned, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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