TMI Blog2015 (4) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... f use of services elsewhere but were utilized for business as well as manufacture, denial of CENVAT credit is unjustified. But the expenditure on training, printing and stationery could not satisfy as to relevancy thereof to the manufacture activity. Therefore, no CENVAT credit on these two items shall be allowed. But credit on the rest of the items clamed shall be allowed. - Decided partly in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his submission is that, those are necessary for the purpose of business to carry out sales and also to bring the input to the factory. The renting expenditure was incurred for the purpose of housing the factory for which that is eligible to get the input service tax credit on rental charges. The security services were utilized for protection of the factory and the premises as a whole where busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Chartered Accountant as aforesaid and supported by substantial evidence on record demonstrate relevancy of services to manufacture and business of the appellant. When the authority below did not find any contrary evidence of use of services elsewhere but were utilized for business as well as manufacture, denial of CENVAT credit is unjustified. But the expenditure on training, printing and statio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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