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M/s. Steadman Pharmaceuticals (P) Ltd. Versus C.C.E.S.T. - Chennai

2016 (7) TMI 590 - CESTAT CHENNAI

Eligibility of Cenvat credit on air travel agent and rail travel agents services - Held that:- It is clear from the definition that sales promotion is included in the inclusive part of the definition and there is nothing contrary to prove that the services were availed for any personal activity and the appellants had availed the services in the course of their sales promotion which is directly related to the manufacture of the final product. Also guided by the decision of the Hon’ble High Court .....

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issible. - Decided in favour of assessee - Appeal No. E/40128/2015 - Final Order No. 40684 / 2016 - Dated:- 2-5-2016 - Shri P.K. Choudhary, Judicial Member Shri. S. Muthuvenkataraman , Advocate, for the Appellant Shri. S. Mohan , AC (AR), for the Respondent ORDER Per P. K. Choudhary M/s Stedman pharmaceuticals, hereinafter referred to as the appellants are manufactures of pharmaceutical products and are availing Cenvat credit on inputs and capital goods. Appellants were issued with three show ca .....

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48/2014 dated 13.10.2014, the Commissioner (Appeals) allowed the appeal. Hence the present appeal has been preferred by the appellant. 3. Appellant was represented by Ms. Minchu Mariam Punnoose, Advocate and the department was represented by Shri S. Mohan, A. C. (AR) 4. The ld. counsel for the appellant company submitted that during the relevant period the definition of input service was very wide and hence all the activities relating to business were eligible for the credit under the Cenvat Cr .....

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d vs. CCEx, Noida, 2013 (32) STR 123,CCEx, Ahmedabad vs. Fine Care Biosystems, 2009 (16) STR 701, Innovasynth Technologies,(I)Ltd vs. CCEx, Raigad 2015 (38) STR 1232. 5. Learned DR had reiterated the findings of the Commissioner (Appeals), 6. Heard both sides. 7. Short issue to be considered in this appeal is whether the air travel agent and rail travel agents services are eligible for Cenvat credit for the relevant period. Input service definition for the relevant period reads as under Rule 2 ( .....

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