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2016 (7) TMI 554 - CESTAT CHANDIGARH

2016 (7) TMI 554 - CESTAT CHANDIGARH - 2016 (44) S.T.R. 654 (Tri. - Chan.) - Denial of credit on various input services for the period September, 2011 to July, 2012 - various services including AMC of air conditioners and lifts - services non qualify as input service as per Rule 2(I) of Cenvat Credit Rules 2004 - Held that:- The air conditioners are installed in the office as well as manufacturing area to maintain adequate temperature for manufacture of good. This service can be treated an activ .....

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nt of raw material and finished goods manufactured by the appellant. Therefore, the AMC of lifts has nexus with manufacture of excisable goods. Therefore, the appellant is entitled for credit on AMC of lifts as per Rule 2(I) - Business tour and hotel boarding and lodging services have been used by the appellant for marketing and sale promotion of finished goods as well as procurement of raw material or capital goods. Therefore, these services are entitled for input service credit as the same .....

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that circumstance, the appellant is entitled for credit. - Construction service has been used for repair and maintenance of factory premises is specified as an admissible input service under Rule 2(I) of Cenvat Credit Rules, 2004, therefore, the same is allowed. - Insurance service has been used for insurance of factory premises, plant and machinery and stock of goods. The said service has direct nexus with manufacturing of excisable goods. Therefore, the credit cannot be denied. Conseq .....

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d miscellaneous documents pertaining to accounts/audit and fiancÚ. The said service has direct nexus with manufacturing activity of the appellant. Moreover, audit and accounting service has specifically been allowed as input service. Therefore, the credit cannot be denied. Consequently, the credit on the said service is allowed. - Photography service for samples of export goods manufactured by the appellant has been used for taking for photographs of the samples of goods for procurement of e .....

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y them. Therefore, the said service is having a direct nexus with manufacturing activity. Consequently, the appellant is entitled to avail the credit on the said service. - Decided in favour of assessee - E/52388/2015-SM - Final Order No. 60064/2016 - Dated:- 12-5-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant : Shri Ram Chander Choudhary, Adv. Present for the Respondent : Shri Satyapal, AR ORDER The appellant is in against the impugned order denying the credit on various i .....

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rvice for samples of export manufactured by the appellant (xi) Professional and consultancy service 3. Heard the parties and considered the submissions. 4. On careful consideration of the submissions made by both sides, I find that the usage of services have to be examined an thereafter it is to be decided whether the appellant is entitled to credit or not. Therefore all services are dealt with separately. (a) AMC of Air Conditioners: 5. The air conditioners are installed in the office as well a .....

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remises having three floors. As the usage of lifts has been explained by the appellant that the lifts facilitate in movement of raw material and finished goods manufactured by the appellant. Therefore, the AMC of lifts has nexus with manufacture of excisable goods. Therefore, the appellant is entitled for credit on AMC of lifts as per Rule 2(I) (c) Business tour and hotel boarding and lodging service : 7. These services have been used by the appellant for marketing and sale promotion of finished .....

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ervice : 8. This service has been used in relation to obtaining the export incentives. Therefore, the same has nexus with manufacture and clearance of export of goods. In that circumstance, the appellant is entitled for credit. (f) Construction service: 9. This service has been used for repair and maintenance of factory premises is specified as an admissible input service under Rule 2(I) of Cenvat Credit Rules, 2004, therefore, the same is allowed. (g) Insurance service : 10. This service has be .....

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