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2017 (1) TMI 1129 - CESTAT NEW DELHI

2017 (1) TMI 1129 - CESTAT NEW DELHI - TMI - CENVAT credit - Business Support Services - Appellant is availing the services of M/s. Keybell Solutions Ltd. for keeping a track of the movement of trucks, known as "Truck Khoj services" - eligible input services or not? - denial on the ground that the use of the services was post the clearance of the goods - Held that: - It is to be noted that the definition of ‘input services' when used by a manufacturer has two parts - it is used directly or indir .....

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emises of the customer - the said service qualifies as input service because the service has been used in or in relation to manufacture and clearance of the finished products upto the premises of the customer. - CENVAT credit allowed - Appeal allowed - decided in favor of appellant. - E/3193/2010-EX(SM) - A/50215/2017-SM[BR] - Dated:- 4-1-2017 - Shri V. Padmanabhan, Member (Technical) Ms. Sukriti Das, Advocate for the Appellants Shri M.R. Sharma, DR for the Respondent ORDER The present appe .....

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o depot and for movement of the finished goods upto the door step of the customers to ensure timely delivery of the goods to the customers and to track delay caused in delivery of the goods, if any. The tax on services so provided by M/s Keybell Solution Ltd. for vehicle tracking modules was paid under the category of Business Support Services and credit of the same was availed by the appellant, qualifying as an eligible input service, defined under Rule 2 (I) of the Credit Rules 2004. 3. With t .....

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ity for running the business of the appellant and to ensure safe travel of goods upto the premises of the customer. She also submits that the same software package is also used to track the movement of inputs coming to the factory for manufacture. Accordingly she submits that the service qualifies as an eligible input service and falls within the "means portion" of the definition of input services in terms of Rule 2(l) of the Cenvat Credit Rules. She also placed reliance on the decisio .....

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ce for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, pro .....

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re of final products and clearance of final products from the place of removal. The definition also has an inclusive part within which comes the disputed service. The Hon'ble High Court of Bombay in the case of Ultratech Cement (Supra) has explained the definition of input services as follows: The definition of "input service" covers services used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products, whereas the inclusive part .....

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