TMI Blog2016 (6) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit on the impugned services. - Credit allowed - Decided in favor of assessee. - E/41855/2013 - FINAL ORDER No. 41024 / 2016 - Dated:- 23-6-2016 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER Shri A. Muddimannan, Advocate, For the Appellant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER M/s. Save Industry, the appellant herein are engaged in the manufacturer of water pumps and sell their final products in the domestic as well as in the foreign market and availed Cenvat credit on the inputs and input services in accordance with the provisions under Cenvat Credit Rules, 2004. The issue in dispute relates to availment of Cenvat credit on the CHA service and outward freight paid on export clearances during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was not in order and not permissible. He further submitted that the adjudicating authority has not considered the case laws relied upon before him in support of their contention and also their specific defences of revenue neutrality and bonafide belief was not taken into consideration. He argued that as per Rule 2 (l) of CCR, 2004, the disputed services are input services and are eligible for availing Cenvat credit. He submitted that their contention with regard to availment of exemption as per the Notification relied on by the department and the relevant CBEC circulars and decisions of the Hon ble CESTAT were not even taken on record and the order passed suffers from legal infirmity and hence is not sustainable in law. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, renovation or repairs 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 upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer 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; Upto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods which have been exported is not in dispute. The adjudicating authority denied the input service credit on the impugned services, on the ground that benefit of Notification No. 17/2009 should have been compulsorily availed by the exporter manufacturer. Since the notification being a conditional exemption notification, it is for the manufacturer to decide whether to avail the said exemption or not. Thus, there is no merit in Revenues contention that the appellant should have availed the benefit of Notification No. 17/2009 instead of taking Cenvat credit on the impugned services. Therefore, the assesse is entitled to take any input service credit in the course of their business activity. 6. In view of the forgoing discussions, I set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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