TMI Blog2016 (11) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the factory. Following the judgment I hold that credit on LPG cylinders is admissible. Telecom services - marketing services - maintenance/repair services - Held that: - these services fall within the inclusive part of the definition. The original authority has denied the credit stating that, maintenance and repair services were availed in respect of vendors premises. On perusal of the definition of input service it can be seen that the marketing/sales promotion services fall within the inclusive part of the definition. The same has been considered and analysed in the judgment referred in M/s Hindustan Coca Cola Beverages (P) Ltd., [2010 (4) TMI 323 - CESTAT, BANGALORE]. Disallowance of credit on inputs as well as input services i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dra submitted the details of the credit availed, the amount involved and the grounds for denial of credit which is tabulated as under: Sl. No. Credit details Credit Amount (Rs. Including cesses) Ground for denial of credit 1 Input credit on LPG Cylinders used in forklifts 1,99,964/- Role of fork lift is exterior to process of manufacture; LPG is a fuel like petrol, diesel etc., excluded from definition under Rule 2(k) of CCR 2004 and clarified in CBEC circular 943/4/2011 CX dated 29.04.2011; hence inadmissible. 2 Input services credit on ISD invoices issued by Sarvaraya S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case, the LPG cylinders were used to function the forklifts in order to facilitate movement of goods within the factory. Following the judgment I hold that credit on LPG cylinders is admissible. In the case of the input services which are disallowed, it is seen that these services fall within the inclusive part of the definition. The original authority has denied the credit stating that, maintenance and repair services were availed in respect ofvendors premises. On perusal of the definition of input service it can be seen that the marketing/sales promotion services fall within the inclusive part of the definition. The same has been considered and analysed in the judgment referred in M/s Hindustan Coca Cola Beverages (P) Ltd., ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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