TMI Blog2017 (1) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/2017 - Dated:- 13-1-2017 - Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri Randhir Singh, Advocate for the appellant Shri G.R. Singh, Authorized Representative (DR) for the respondent ORDER Per. B. Ravichandran The appellant is aggrieved by the order dated 28/09/2011 of Commissioner (Appeals) I, Indore. The appellants are engaged in the manufacture of transformers and parts thereof, liable to Central Excise duty. They were also availing credit of duty paid on inputs, capital goods and service tax on input services, in terms of Cenvat Credit Rules, 2004. After scrutiny of records maintained by the appellant, the Revenue entertained a view that the appellants are not eligible to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal records. We note that the impugned order though listed about 9 services and recorded the reason for denial of each one of the service, the general reason, adopted appears to be that these services are not input services as they are not connected to the appellants manufacturing activity. We have examined the detailed write up submitted by the appellant explaining the scope of input service and its relationship to their manufacturing activity. The eligibility of input services are examined individually, in brief, as below :- (a) Air travel service : This is with reference to travel of employees within or outside country in connection with the appellants business of manufacture and sale of transformers ; (b) Annual Maintena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t; (g) Canteen services : Canteen services were provided as a part of the responsibility under Factories Act. The period covered is prior to February 2010; (h) Escort service is for ensuring prompt and safe delivery of transformers to the intended destination. Escort personnel were provided for this purpose and charges for them alongwith service tax is paid by the appellant; (i) Garden maintenance service is in compliance of their ISO 14000 Standard and also pollution control norms of the Government of India; (j) The first aid services is to meet any contingency in the factory premises. In order to attend to any accidental injury or sudden sickness of the employees in their premises such services are availed; and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 (36) S.T.R. 1260 (Kar.); (viii) Utopia India Pvt. Ltd. vs. CST, Bangalore reported in 2011 (23) S.T.R. 25 (Tri. Bang.); (ix) CCE, Bangalore II vs. Millipore India Pvt. Ltd. reported in 2012 (26) S.T.R. 514 (Kar.) ; (x) CCE, Bangalore III vs. Stanzen Toyotetsu India (P) Ltd. reported in 2011 (23) S.T.R. 444 (Kar.) and (xi) Jaypee Sidhi Cement Plant vs. CCE, Bhopal reported in 2015 (37) S.T.R. 379 (Tri. Del.). 6. Considering the above position and various decided cases, we are of the opinion that the denial of credit on these services by the lower authorities is not legally justifiable. Accordingly, we set aside the impugned order and allow the appeal. The miscellaneous application filed by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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