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M/s. Manatec Electronics Pvt Ltd Versus Commissioner of Central Excise, Puducherry

2017 (47) S.T.R. 239 (Tri. - Chennai) - Dis-allowance of CENVAT credit - input services, integrally connected with manufacturing activity - courier services - security services outside the factory - association membership services - information systems consultancy - banking services - rent for another plant or same manufacturer - software development - services received in R&D centre - royalty services - ISO Certification services - invoice not produced - Registration number of service provider .....

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a Sahkari Chini Mills Ltd., U.P. Vs Commissioner of Central Excise, Meerut-I [2016 (2)902 - SUPREME COURT] relied upon where it was held that the activity, which is integrally connected and contributory to the output as well as output services and inextricably linked, there cannot be denial of Cenvat credit. - Guest House Services - service tax paid on rent paid - Held that: - Appellant is liable to discharge the tax liability with interest - CENVAT credit not allowed - equal amount of penal .....

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red by the inclusive definition of input service, the authority below without any evidence to the contrary or for any good reason has disallowed cenvat credit: (i) Courier Services; (ii) Security Services outside the factory; (iii) Association Membership (CII); (iv) Information Systems consultancy; (v) Banking Services; (vi) Rent paid for Guest House; (vii) Rent for another plant of same manufacturer; (viii) Software Development; (ix) Services received in R&D Centre; (x) Royalty Services (TA .....

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