2016 (2) TMI 720

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..... hin Automative System P. Ltd 2014 (2015 (3) TMI 297 - CESTAT NEW DELHI ) the Tribunal held that various services like cleaning services, legal services, management services, celeberation of annual day etc are eligible services for credit. In Ultratech Cement Ltd. (2010 (9) TMI 126 - CESTAT, MUMBAI ) the Tribunal held that credit on services used outside factory premises cannot be denied. Having examined the scope of input services now in dispute we find denial of credit on them is not legally sustainable. - Decided in favour of assessee - Appeal No. E/1106/2007-EX(DB) - Final Order No. 53715/2015 - Dated:- 1-12-2015 - Sulekha Beevi C S, Member (J) For the Appellant : Shri Vipul Aggarwal, Adv For the Respondent : Shri Govind .....

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..... r of case laws relied against the reason given in the impugned order. 4. The ld. AR, Shri Govind Dixit, reiterated the findings in the impugned order. He submitted the invoices issued by ISD did not carry details of services credit for which was distributed to the appellant. In the absence of details of nature of services the denial of credit is justified. 5. We have heard both the sides and perused appeal papers. We have examined the admissibility of credit on various services under dispute. The details of various services are: (a) Insurance service- For insuring plant and machinery, mining equipments, stores company vehicles. (b) R D services- For development of reactive cement. (c) Consultancy service- For fly ash projec .....

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..... ech Cement Ltd. 2011 (21) STR 297 (Tri-Mum.) 5. CCE Vs. Siemens Healthcare Diagnostics Ltd. 2014 (36) STR 192 (Tri.-Ahmd.) 6. Balkrishna Industries Ltd. Vs. CCE 2015 (39) STR 861 (Tri.-Del.) 7. Jodhani Papers Ltd. Vs. CCE 2015 (39) STR 126 (Tri.-Bang.) 8. Hindustan Zinc Ltd. Vs CCE 2015 (37) STR 608 (Tri-Del) 9. Hindalco Industries Ltd. Vs. CCE 2012 (27) STR 401 (Tri.-Dl) 10. Oudh Sugar Mills Ltd. Vs. CCE 2014 (34) STR 309 (Tri.-Del) 11. Dy. General Manager, Tata Motors Ltd. Vs. CCE 2015 (40) STR 269 (Tri.-Mum) 12. Flex Engineering Ltd. Vs. CCE, UP, 2012 (276) ELT 153 (SC) 13. Tata Engg. Locomotive Ltd. Vs. CCE, Pune, 2010 (256) ELT 56 (Bom.) 14. Vako Seals Pvt. Ltd. Vs. CCE 2015 (40 .....

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