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TMI Blog2016 (9) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... India Piston Limited., the appellants herein, are manufacturers of parts of I.C Engines and parts of Air Compressors falling under Chapter heading 8409 and 8414 of the Central Excise Tariff Act 1985. They are availing credit of duty of excise/service tax paid on inputs, capital goods and input service under the Cenvat Credit Rules, 2004. Proceedings were initiated vide Show Cause Notice No.03/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity would not be possible and further contended that without this service, payment of salary to their employees would not be possible. 2. The Additional Commissioner passed the Order in-Original No.03/2014 dt. 29.05.2014 confiringed the demand as proposed in the SCN dt. 27.01.2014 and ordered the recovery of the same under Rule 14 of the Cenvat Credit Rules, 2004 read with proviso to Section 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for appellant is correct in submitting that the nature of the impugned service is very essential to run the business of appellants and the service in dispute was availed to maintain back up, employees pay roll maintenance and pay slip generation. The definition of input service, as contained in Rule 2(l) of Cenvat Credit Rules, 2004 speaks about service used in relation to activities relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... auditing, financing, etc. payroll processing of employees is part of maintaining proper accounts. So C Form has to be collected and submitted which is necessary for upkeep of tax accounting. As such, I hold that the credit on this input service is admissible." In the appellants own case on similar set of facts for the previous period this Tribunal had passed the order in favour of the appellant v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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