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Commissioner of Central Excise (LTU) , Mumbai Versus M/s Reliance Industries Ltd.

2016 (1) TMI 19 - CESTAT MUMBAI

Cenvat Credit - Eligible input services - nexus with manufacturing activity - input services like, CHA service, Advertising Agency's service, Chartered Accountant's service, Photography Services, Maintenance or Repair service, Stock Broking services, Technical Inspection & Repair service, Stock Broking services, Technical Inspection & Certification Services - Held that:- this bench in the respondent's own case [2015 (11) TMI 100 - CESTAT MUMBAI] had held that any services which are considered fo .....

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ard both sides and perused the records. 3. The issue involved in this case is regarding denial of CENVAT Credit on the various services, which were availed by the respondent in respect of the activity undertaken by them i.e. manufacturing and clearing of goods. It is the case of the Revenue as well as the learned AR that the first appellate authority has erred in setting aside the Order-in-Original which denied the CENVAT Credit to the respondent on the ground that the services like, CHA service .....

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in the following paragraphs has recorded the findings which are not controverted by the Revenue in the grounds of appeal:- "7. Further, in the impugned Order-in-Original, the Respondents disallow the credit on services like Advertising Agency. Stock Broking Service, Photography, Chartered Accountant and Technical Inspection & Certification on the ground that these services have no relation to manufacturing activity and clearance of goods. As per Rule 6(5) of the CENVAT Credit Rules, 200 .....

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rvices. Therefore, finding of the Respondents that these services have no relation to manufacturing activity and clearance of goods and hence credit is not admissible is not correct. Further, the inclusive part of the 'input services' definition specifically covers the services of Advertising Agency and Security (Stock Broker' Service) as input service. It was observed by the Respondents that Advertising Agency charges were related publishing of auditors report/notices and Chartered .....

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tal two invoices pertaining to said Photography Service and from the said invoices it is seen that the amount is paid for zeroxing charges of machinery installed and amount is charged on the basis of number of photocopies taken. In case of Parason Machinery (I) Pvt. Ltd. - 2008-TIOL-811-CESTAT, Mumbai, it is held that Xerox machine installed in factory mainly used for taking photocopies of drawings and sketches and occasionally used for photocopying other administrative and marketing related pap .....

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