TMI Blog2015 (1) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... our of assessee. - Appeal No. E/86631 & 86632/13 - - - Dated:- 29-10-2014 - Anil Choudhary, J. For the Appellant : Shri Mihir Mehta, CA For the Respondent : Shri Ashutosh Nath, AC (AR) JUDGEMENT Per: Anil Choudhary: These appeals filed by the appellant, M/s Essel Propack Ltd., arise from Order-in-Appeal No. BR/92-93/Th-I/2013 dated 01.02.2013 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. 2. The appellant having its factory for manufacture of excisable goods falling under Chapter No. 39 and 76 of Central Excise Tariff Act, 1985 was availing the CENVAT Credit of the Service Tax paid on various input services. During the internal audit at its Mumbai factory, the Revenue observed that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr. No. Nature of service Period Credit availed Reliance placed on the ruling 1 Transit Insurance 31.5.2006 To 30.10.2009 1,71,017.45 Raipur Rotocost Ltd. - 2010 (18) STR 466 (Tri-Del) 2 Staff Insurance -Do- 1,62,721.11 Stanzen Toyotetsu India (P) Ltd. -2011 (23) STR 444 (Kar) 3 Insurance of company's assets -Do- 57,100.59 Utopia India Pvt. Ltd. - 2011 (23) STR 25 (Tri-Bang) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 (18) STR 466 (Tri-Del), Aditya Birla Nuvo Ltd. - 2009 (14) STR 304 (Tri-Ahmd) etc. and also that in the facts and circumstances, there is no question of payment of any interest nor penalty was attracted. Referring to the definition of input service under Rule 2(l), the learned Commissioner observed that the term 'used' is stressed in the definitions and that the usage should be in relation to the manufacture of final products directly or indirectly and clearance of final product upto the place of removal. It was further observed that the services in question were not connected with the use and clearance of final product or clearances of the goods upto the place of removal. Further, relying on the ruling of the Apex Court in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and manpower skills up-gradation. Hence, membership of said association assists in improving company's business and therefore service of the said association is in relation to business activity and the credit on the same are allowable, being fully connected to the business of the appellant, It is further urged that under Rule 2(l) input includes not only expenses directly related but also indirectly related to the business of manufacturing. Accordingly, the appellant prays for allowing the appeal on the grounds urged including limitation. 4. The learned AR appearing for the Revenue relies on the impugned order and further relies on the third Member's ruling of this Tribunal in the case of Telco Constructions Equipment Company v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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