TMI Blog2013 (9) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... , Adv., Mr B N Gururaj, Adv. ORDER Per: D N Panda: The appeals in Sl. No.29, 34 to 45 came up on 17.09.2013. It was preliminary submitted by the learned counsels appearing in those cases on behalf of respondents that the CENVAT credit on input services used for providing output services or used in manufacture of excisable goods is in dispute in different cases covered by these appeals. But the controversy on all the items of inputs has already been resolved and covered by various decision of the High Court and Tribunal. 2. When the aforesaid submission came up from respondents, to grant an opportunity to Revenue to examine the coverage of issue, learned counsels were directed to provide the details of the input services and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bang) Security Services These services are used for providing security services to the appellants premises, further this service is specifically covered within the definition of input service. CCE Vs. Deloitte tax Services India Ltd. 2008 (11) STR 266 (Tri-Bang) Courier Services The appellant uses courier services for couriering the documents like sales and purchase invoices, and other administrative related documents CCE Vs. Deloitte tax Services India Ltd. 2008 (11) STR 266 (Tri-Bang) Clearing and forwarding charges These services are used for export of goods. Heera Overseas (P) Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Outdoor Catering CCE, Bangalore III vs. Stanzen Toyotetsu India P. Ltd. [ 2011-TIOL-866-HC-KAT-ST ] 4. Rent-a-cab/ Transportation services (travel services) CCE, Bangalore III vs. Stanzen Toyotetsu India P. Ltd. [ 2011-TIOL-866-HC-KAT-ST ] 5. Manpower Recruitment and Supply services CCE, Guntur Vs. Hindustan Coca Cola Beverages Pvt. Ltd. Bangalore [2011-TST-302-CESTAT-BANG] 6. Employee Insurance CCE, Bangalore III vs. Stanzen Toyotetsu India P. Ltd. [ 2011-TIOL-866-HC-KAT-ST ] 7. Profes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (Unit-I) Vs. CCE, Pune-I reported in 2011-TIOL-965-CESTAT-MUM Para No.4.1 1-4 2 Clearing forwarding (import Export) M/s. MTR Foods Ltd. Bangalore Vs. CCE, Bangalore reported in 2011-TIOL-947-CESTAT-BANG Para No.6 5-7 M/s. Dynamic Industries Vs. CCE, Daman reported in 2012-TIOL-1514-CESTAT-AHM Para No.3 8-9 3 Courier charges M/s. Piramala Healthcare Ltd. Vs. CCE, Raigad reported in 2012-TIOL-1990-CESTAT-MUM Para No.7 8 10-12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 943/04/2011-CX, dated April 29, 2011 Point No.5 30-32 Wadpack Pvt. Ltd. Vs. CCE, Bangalore reported in 2013(30) STR 51 (Tri.-Bang) Para No.3 5 33-34 9 Factory maintenance M/s. Zydus Nycomed Healthcare Pvt Ltd. Vs. CCE, Belapur reported in 2013-TIOL-705-CESTAT-MUM Para No.5 35-36 Circular No.943/04/2011-CX, dated April 29, 2011 Point No.4 30-32 10 Telecommunication M/s. BPCL Vs. CCE, Mumbai-II reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd C F Transportation (Import). Appeal No. C/1920/2011 Order-in-Original No. 115/R/ST/AC/2008. Disputed Services: Telephone Services, Professional Charges, Technical charges, courier charges, labour contract, commission, C F Transportation (Export) and C F Transportation (Import). Appeal No.C/1921/2011 Order-in-Original No. 116/R/ST/AC/2008 Disputed Services: Telephone Services, Professional Charges, Technical charges, courier charges, labour contract, commission, C F Transportation (Export) and C F Transportation (Import). Decisions in which aforesaid services were settled to enjoy CENVAT credit Sl. No. Name of the case Disputed Services R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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