TMI Blog2016 (5) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicable to the appellant's case, wherein it was held that the services related to cell phone , courier agency, it is quite possible as to the use of those services for the purpose of manufacturing and commercial activity of the appellant and therefore, Cenvat credit claimed in respect of service tax paid thereon was allowed.Therefore, by following the same, the credit availed on the Telephone/mobile phone and courier services are allowed. With respect to the repair and maintenance service pertaining to the appellants staff quarters, it is found that the services are in the nature of welfare activity and from 01.04.2011 onwards the credit availed on such welfare activities are not eligible for the credit under Rule 2(l) of the CCR 2004. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants had preferred an appeal and the Commissioner (Appeals) in order in appeal no 191 192/2014 dated 08.10.2014 had upheld the order of the adjudicating authority. Hence this appeal is preferred by the appellants. 3. Appellant was represented by Ms. Minchu Mariam Punnoose and Shri S. Muthu Venkataraman, Advocates and the department was represented by Shri R. Chandrasekaran, A.C. (AR). The counsel for the appellants submitted that as per the definition of input service under Rule 2(l) of the Cenvat Credit Rules 2004, any services used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, is eligible for the input service cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are eligible for the credit availed in respect of Telephone/mobile phone and courier services and construction and repair services (pertaining to the staff quarters). 6. With regard to the credit availed in respect of Telephone/mobile phone and courier services, the judgement in the case of Servall Engineering Works Pvt Ltd, cited supra is squarely applicable to the appellants case, wherein it was held that the services related to cell phone , courier agency, it is quite possible as to the use of those services for the purpose of manufacturing and commercial activity of the appellant and therefore, Cenvat credit claimed in respect of service tax paid thereon was allowed. Following the above ratio, the credit availed on the Tel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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