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2016 (9) TMI 534 - CESTAT CHENNAI

2016 (9) TMI 534 - CESTAT CHENNAI - TMI - Cenvat credit - Service Tax paid on service charges to M/s. Broadgate Technical Service, for the pay roll preparation of employees of the appellants company - Held that:- 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 containe .....

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t - Appeal No. E/42222/2015 - Final Order No. 41535/2016 - Dated:- 8-9-2016 - Shri P. K. Choudhary, Judicial Member Shri R. Suresh, Advocate For the Appellant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER M/s. 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 .....

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20.02.2014 argued inter alia that the activity of pay roll preparation of the employees of their company would be covered under the service accounting which has been specifically mentioned in the inclusive part of the input service definition, the activity of pay roll preparation has been integrally connected to manufacturing activity, without incurrence of this service the smooth function of their manufacturing activity would not be possible and further contended that without this service, paym .....

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The appellant was represented by Shri R.Suresh, Advocate and the Revenue Shri K.P. Muralidharan, AC (AR). 4. Against this, the learned AR Shri K.P. Muralidharan, A.C supported the findings in the impugned order. He explained that the service availed by the appellant does not fall under the definition of "input service"; that the service of payroll processing are not connected with accounting and therefore cannot be allowed. 5. I have heard both sides. The issue in the present case is .....

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