TMI Blog2016 (3) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... If it is factually proven that the services were used for repair of the machineries, without doubt, the appellants are eligible for credit. The matter is remitted to the original authority on the above terms. With regard to Clearing and Forwarding service, the contention of the appellant is that, they send the manufactured lamps to their JV partner M/s. Koito Mfg. Co. Ltd., Japan, for testing purpose. Only on obtaining the approval/satisfaction as to the quality, specifications etc. of the product, the lamps are manufactured by the appellant. The appellants cannot proceed to manufacture goods unless they get the approval from the JV located abroad. In anticipation of the correctness of the goods without carrying out the testing abroad, no m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period August, 2010 to December, 2011, which worked out to ₹ 1,68,148/-. A show cause notice was issued alleging that the services do not qualify as input services as defined under Rule 2 (l) of, 2004 and why the same should not be demanded from them under Rule 14 of CENVAT CREDIT RULES, 2004 read with Section 11 A of CENTRAL EXCISE ACT, 1944, along with interest and penalty. The Dy. Commissioner while passing the OIO dated 11.01.2012, allowed the credit in respect of courier charges and labour contract service and partially allowed under the repair contract service and confirmed the demand for an amount of ₹ 1,19,737/- allegedly wrongly availed credit in respect of repair contract, clearing and forwarding and professional char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that accordingly the clearing and forwarding services used for exporting their final products is used in relation to their business activities and they have rightly availed the credit and the demand is liable to be set aside. She also referred to the findings recorded at para-8 of the Adjudicating Authority. In respect of clearing and forwarding service she relied on the decision of the Tribunal in the case of CCE, Ahmedabad Vs. Fine care Biosystems - 2010 (17) STR 168 (Tri.-Ahmd.). Regarding professional charges, she submitted that the charges were incurred for engaging services of technocrats from professional agencies for activities related to manufacture. She relied on the decision in the case of CCE, Vishakapatinam Vs. Andhra Pradesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was not allowed as the documents failed to prove their claim. She drew my attention to pages 10 11 of the Order-In-Original and submitted the adjudicating authority recorded the details of all the invoices, which is self-explanatory. 5. After hearing both sides and on perusal of records, I find that the issue to be decided is whether credit availed on service tax paid on various services which are repair contract service, clearing and forwarding service and professional charges service etc., qualify as input services in relation to manufacture or not. The contention of the appellant is that the Input Service Credit which was availed by them in respect of Repair and replacement Services for repair of the machineries within the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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