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TMI Blog2016 (3) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... s are disposed of by a common order. 2. The brief facts of the present case are that the appellant is a 100% EOU and the products manufactured by the appellant are entirely cleared for export. They manufacture excisable goods electrical wires, accessories of aluminium, zinc and copper alloys. The entire production is exported out of India except for waste and scrap arising during the process of manufacture which is cleared in DTA on payment of Central Excise duty. However, the quantum of the said sale is very small and therefore credit of service tax on input services remain unutilised and got accumulated. Thereafter the appellant filed two refund claims under Rule 5 of CENVAT Credit Rules, 2004 for refund of the accumulated Cenvat Credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; Total 2,46,739/- 1,10,439/- 4. The appellants filed appeals against the aforesaid Orders-in-Original, to the extent it rejected the refund of credit of Rs. 2,46,739/- and Rs. 1,10,439/-. The Commissioner (Appeals), Central Excise, Pune I passed a common Order-in-Appeal dated 26.4.2010 rejecting the appeals filed by appellants. Hence, the present appeals (Appeal No. E/1345/2010 Unit I & Appeal No. E/1346/2010 Unit II). 5. The counsel for the appellant submitted that the impugned order passed by the Commissioner (Appeals) is wrong on facts as well as on law and the finding of the ld. Commissioner is perverse and is liable to be set aside. She further submitted that the ld. Commissioner (Appeals) has held that under Section 37 of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ential for the smooth functioning of the business would qualify as activity relating to business and thus, an input service . He further submitted that in the present appeals, the appellants are contesting the eligibility to Cenvat credit on various services as given in the chart above. 6. Now coming to various input services on which Cenvat Credit has been denied by the impugned order. Firstly, coming to the Chartered Accountant service of Unit-I. The counsel for the applicant submitted that appellant acquired a manufacturing unit in Jaipur for expansion of their business. The business of the appellants is to export the final products manufactured by them. The appellants received the services of Chartered Accountant in order to assist the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute the input service credit to any one Unit or between all the units. Rule 7 of Cenvat Credit Rules, 2004, during the period in dispute, did not bar the ISD from distributing the entire input service credit to any one unit. Therefore, Unit I is eligible to take the credit on the basis of insurance premium bills in question. In support of the above settled legal position, the appellants rely on the decisions of the Hon ble Karnataka High Court in CCE Vs Ecof Industries Pvt. Ltd. 2011 (271) ELT 58 (Kar.) 8. The next service on which the credit has been denied pertains to CHA service relating to both the units. The ld. Counsel for the appellant submitted that they engaged CHA for clearance of their import shipment. The CHA also engaged other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s input service and credit of service tax paid on the same is admissible. In support of the admissibility of credit on the aforesaid CHA service, the appellants rely on the following decisions:- i) Amar International Vs CST 2015 (37) STR 810 (T) ii) Devesh Agriexim Pvt Ltd Vs CST 2014 (36) STR 1116 (T) iii) Chandra Engineers Vs CCE 2013 (30) STR 699 (T) 9. On the other hand, ld. AR reiterates the findings of the Commissioner and submitted that the services on which the Cenvat Credit has been denied is not in or in relation to the manufacture of the final product and clearance of final product from the place of removal. He further submitted that the said input services did not fall in the definition of input service definition as cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes,- 12. In this case the lower appellate authority has disallowed the Cenvat Credit on the ground that these services do not fall in the category of input services as stated supra and also the amendment carried out by the central government in Rule 2(l) of CENVAT Credit Rules, 2004 is beyond the power of the Central government to frame Rules under Section 37 of Central Excise Act, 1944. 13. I have gone through the various authorities cited by the ld. Counsel for the appellant to prove that the definition of input service as contained i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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