9911796707
TMI Blog2016 (1) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... f excisable goods falling under chapter 73 and 76 of Central Excise Tariff Act, 1985 and they are availing credit of duty paid on inputs/capital goods and service tax paid on various input services under Rule 3 of CENVAT Credit Rules, 2004. The appellants are availing services of Goods Operators Service (outward freight), Tour operator services, Air Travel Agent services, BAS and General Insurance Services for carrying out the manufacturing activity. During the period 01.09.2007 to 28.02.2008 the appellants availed total credit of Cenvat of service tax of, Rs. 3,16,294/- paid on various services which is sought to be denied by the revenue by issuing the show-cause notice on the ground that the disputed services are not used in or in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the business and is an 'input service' and covered in the definition of 'input service' in Rule 2(I) of CENVAT Credit Rules, 2004. She further submitted that in the appellant's own case for the earlier period, this Tribunal vide order dated 23.11.2010 in Appeal no. E/1124/09 has allowed the CENVAT Credit on air travel agent service The Tribunal in its order allowed the appeal of the appellant by relying upon the decision of the Tribunal in the case of Fine Care Biosystems 2009 (16) STR 701 wherein it was held that as the air travel is performed for the purpose of business, therefore the credit is admissible. In the case of Semco Electrical P. Ltd. 2010-TIOL-162-CESTAT-MUM the Tribunal in para 51 has held as under:- " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poses and these services are related to the business only. 12. I find that it is not denied by the department that these services are not relating to the business activity. 13. I disagree with the contention of the Ld. SDR that the definition of the inputs is to be read as a whole. Further, in the appellant's own case (supra) this Tribunal has held that the activities specified after the phrase "such as" are only illustrations and examples and not exhaustive. Therefore, an activity other than those illustrated but related to business will also get covered under the definition of input service. The appellant is a manufacturing unit and according to the above definition, the use of the phrase "such as" will mean inclusion of an activi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
