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2016 (8) TMI 985 - CESTAT NEW DELHI

2016 (8) TMI 985 - CESTAT NEW DELHI - TMI - Cenvat credit - testing, Handling & Commission, Telephone, Machine maintenance, Insurance relating to depot, Courier, Mobile van, Tax, Hotel rent, Air Travel, Catering, Banking (distributed by ISD) Services used at the depot/C&F agent premises and in relation to the manufacturing activity of the appellant - Held that:- credit has been taken as distributed by the ISD and pertains to various activities intimately connected with the manufacture and sale o .....

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part of the normal business activity to make sure that they get compensation in the unfortunate event of fire, theft etc. These services have also been held to be permissible as input services in the various cases. - Cenvat credit - R&D Services - incurred towards development of re-active belaite cement which is not the product of the appellant - Held that:- this has been shown to be an R&D activity undertaken by the respondent in pursuance of introduction of new varieties of their final p .....

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ifferent view in respect of R&D services of the respondent. - Decided against the Revenue - Excise Appeal No. 154 of 2008 - Final Order No. 51932 / 2016 - Dated:- 2-6-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) For the Appellant : Shri R. K. Mishra, DR For the Respondent : Shri B. L. Narasimhan, Advocate ORDER Per V. Padmanabhan The respondent are manufacturers of cement and clinker falling under sub-heading 25.23 of the Central Excise Tariff. They are .....

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carried to the first appellate authority, the Commissioner (Appeals) vide his order dated 07.11.2007 allowed the cenvat credit to the tune of ₹ 27,57,759/- and upheld the demand to the tune of ₹ 1,16,280/-. The Revenue is in appeal against this order. 2. Ld. Advocate appearing for the respondent pleaded that the various services for which the credit is sought to be denied have already been held to be eligible under various case laws. He also submitted a chart giving details of servic .....

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tel rent, Air Travel, Catering, Banking (distributed by ISD) Services used at the depot/C&F agent premises and in relation to the manufacturing activity of the appellant. We now proceed to examine the admissibility of these services for cenvat credit. We find that credit has been taken as distributed by the ISD and pertains to various activities intimately connected with the manufacture and sale of cement through depots, C&F agents etc. Such services have been allowed as input services a .....

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