TMI Blog2016 (5) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to them if the bills are in the name and address of their Corporate Office, LAB (R& D Unit) and the marketing Office and not in their factory. In the instant case, there is no dispute about the genuineness of the transaction and the duty paid documents are not doubted, therefore, credit cannot be denied. Cenvat being a beneficial piece of legislation, which was enacted for removing the cascading effect, the denial of credit sighting procedural irregularities is unsustainable. Hence the impugned order is set aside. - Decided in favour of appellant - E/41530/2014 - FINAL ORDER No. 40846 / 2016 - Dated:- 25-5-2016 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER For the Petitioner : Ms. D. Naveena, Adv. For the Respondent : Shri R. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring on behalf of the appellant Company submits that the appellant has obtained Centralized Registration wherein addresses of marketing, R D Lab and Registered office are covered and such services are covered under the service tax registration. She reiterated the definition of input services under Rule 2(l) and mentions that the definition covers all the services on which input credit has been claimed. She further submits that in absence of these services the Hosur Unit will not be functional and even on technical grounds, that these services were not received at the factory premises, credit cannot be denied. In support of her submissions she relied on the following citations as under: 1. L.G. BALAKRISHNAN BROS. Ltd. Vs. CCE, Coimb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Input Services means any service, - i. used by a provider of taxable service for providing an output service, or ii. used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repair, of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networkin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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