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2016 (1) TMI 19 - CESTAT MUMBAI

2016 (1) TMI 19 - CESTAT MUMBAI - TMI - 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 t .....

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Central Excise (Appeals), Mumbai. 2. Heard 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 gr .....

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find that the first appellate authority 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 R .....

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exempted goods or providing exempted services. 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 o .....

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ces of Photography Service. There are total 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 .....

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n relation to business, the CENVAT credit on these services cannot be denied. In case of M/s Coca Coal India Pvt. Ltd. Pune Vs. CCE, Pune-III 2009 (15) STR 657, Hon'ble Bombay High Court has held that the definition of input service using terms "means", "includes" are exhaustive. Services which may otherwise not within the ambit of definition clause included by use of "includes" and these are made exhaustive by word "means". Words "such as" a .....

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