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M/s Lifelong Meditech Ltd. Versus CCE & ST, Gurgaon-II

2016 (7) TMI 468 - CESTAT CHANDIGARH

Entitlement to avail cenvat credit on input services - nexus with manufacturing activity - Held that:- Warehouse has been used by the appellant for storage of raw material and finished goods which is a registered place for removal goods. In the circumstances, storage of goods is an integral part of manufacturing, therefore appellant is entitled to availe cenvat credit on these services. - Project for Modification/ Modernisation Services, find that these services are none other than a renovat .....

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appellant cannot run their factory. Therefore, hold that the appellant is entitled to avail cenvat credit for horticulture services. - Courier service has been used by the appellant for various correspondences made with suppliers of the goods, without these correspondences, the appellant cannot do their business. Therefore, the courier service is an integral part of their activity, therefore, the appellant is entitled to avail cenvat credit for Courier service. - Transportation service h .....

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ce credit has been denied for the following services. (A) Warehouse Rent Services (B) Project for Modification/Modernisation Services (C) Horticulture Services (D) Courier Services, and (E) Transportation Services On the premises that these services do not qualify as input services as per Rule 2(I) of the Cenvat Credit Rules, 2004. The period involved is pre 2011 and post 2011. 2.1 The Ld. Counsel appearing on behalf of the appellant submits that warehouse has been used for storing raw materials .....

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ion of factory premises is squarely covered by the definition of Rule 2(I) of Cenvat Credit Rules, 2004 as inputs service, therefore Cenvat Credit cannot be denied. 2.3 For Horticulture Services, the Ld. Counsel submits that the appellant is compulsorily required to maintain the garden in their factory. Without the maintenance of garden, the appellant cannot run their factory. Therefore, the Horticulture Services as indirectly related to the manufacturing activity. The appellant is entitled to a .....

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to avail cenvat credit on said services. 2.5 For transportation services, the Ld. Counsel submits that these services have been used for marketing and sales promotion by the appellant which is directly related to the manufacturing activity. Therefore, the appellant is entitled to avail cenvat credit on said services. 3. On the other hand, the LD. AR reiterated the finding in the impugned order. 4. Heard the parties and considered the submissions. 5.1 On careful consideration of the submissions .....

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