TMI Blog2015 (10) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... of the definition, therefore, further support the view that the definition of the term "input services" would not be restricted to services specified thereafter. It is also noted that the transportation of goods to customer's premise is an activity relating to business. It is an integral part of business of manufacturer, to transport and deliver the goods manufactured. Even services like advertising, market and research, which are undertaken to attract customers to buy goods of manufacturer are eligible to credit. - Decided in favour of assessee. - Appeal No. E/947/09 - - - Dated:- 25-9-2014 - Anil Choudhary, Member (J), J. For the Appellant : Mr M P Joshi For the Respondent : Mr S G Dewalkar (Addl Commr) ORDER Per: An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under notification is not applicable to them. The show cause notice was adjudicated by Assistant Commissioner who upheld the proposed demand. Aggrieved, the appellant appealed against before for Commr. (Appeals), who remanded the matter back issuing the direction to investigate whether the appellant had availed service of a courier company, as the correct description of service availed has to be ascertained. Further in remand, finding of Assistant Commissioner is that the courier service provided by the service provider was not covered under definition of 'input service' and therefore credit of Service Tax paid on service was not admissible under Rule 3 of CENVAT Credit Rules, 2004; hence he disallowed the CENVAT, Credit and uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . vs. Commr. C. Ex. Service Tax, Bangalore [2009 (15) STR 23 (Tri LB)] wherein, Tribunal held that activities relating to business covers transportation up to customers place where freight is part of sale price. Further, it submits that the CBEC circular dated 23.08.2009 [Para 8.1] though gives clarification on GTA services, similar view can be taken in case of other services also. 5. The learned AR appearing on behalf of department retriets the findings given by lower authorities. 6. Heard both the parties. 7. Having considered the rival contentions, as delivery charges are included in selling price, relying on Karnataka High Court judgment in case of Commr of C.Ex ST vs. ABB Ltd. 2011 (23) STR 97 (Kar) wherein, the full bench ..... X X X X Extracts X X X X X X X X Extracts X X X X
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