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2016 (9) TMI 193 - CESTAT CHENNAI

2016 (9) TMI 193 - CESTAT CHENNAI - TMI - Cenvat credit - service tax paid on security services, courier services CHA services and renting of immovable property services received and used in their other units - Held that:- the term “input services” used in Rule 2(l) of CCR 2004 is much wider in as much as it is not restricted to services used in or in relation to manufacture of final products, but extends to all services used in relation to the business of manufacturing the final product as has .....

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s by the adjudicating authority. For this purpose, the impugned order is set aside and appeal is remanded to adjudicating authority. - Appeal allowed by way of remand - E/40341/2015 - FINAL ORDER No.41078/2016 - Dated:- 24-6-2016 - Shri P.K.Choudhary, Judicial Member Shri S. Viswanathan, Advocate For the Appellant Shri L. Paneerselvam, AC (AR) For the Respondent ORDER The issue to be decided in this appeal is as to whether the appellant-assessee is eligible to avail CENVAT credit of service tax .....

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, renting of immovable property, CHA and courier services which were not received by the appellant-company (Unit-I) but received by their other units. The appellant was not registered as Input Service Distributor (ISD). Since the said services were not utilized by the appellant which are in no way related to the manufacture of final products of the appellant at Unit-I, either directly or indirectly, for contravention of Rule 2(l) (ii) read with Rule 3 of CCR 2004, a show cause notice dt. 3.10.20 .....

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S. Viswanathan, Ld. Advocate appearing for the appellant submits that the definition of input service prescribed under Rule 2 (l) of CCR is expansive and not restrictive; that the said rule covers various input services including advertisement or sales promotion, market research etc. which are not even remotely connected to the manufacture of final products and are post-manufacturing activities. Therefore, said services are covered under the inclusive part of the definition. In this regard, he .....

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n substantial part of the rule is complied. Reliance was placed on the decision of this Bench in the case of Greaves Cotton Ltd. Vs CCE Chennai vide Final Order No.40474 to 40476/2014 dt. 8.8.2014. He also relied on this Bench Final Order No.40103-40104/2015 dt. 30.1.2015, in the appellant s own case involving a case of denial of cenvat credit on defective invoices. The Tribunal in that case remanded the matter to verify the invoice particulars which were issued in the name of branch and Head of .....

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