TaxTMI 
TaxTMI 
2017 (1) TMI 1230
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.... case are that the appellant is a 100% EOU engaged in the manufacture and export of high end readymade garments and had availed cenvat credit in respect of certain input services during the period from April 2009 to March 2013. Based on the audit objection, a show-cause notices were issued by the Department to the appellant demanding cenvat credit of Rs. 1,16,470/- (Rupees One Lakh Sixteen Thousand Four Hundred and Seventy only) on the ground that the said credit had been availed on activities which were not input services within the meaning of Rule 2(l) of Cenvat Credit Rules, 2004. The Assistant Commissioner held that the appellants were entitled to credit to the extent of Rs. 67,722/- (Rupees Sixty Seven Thousand Seven Hundred and Twenty....
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....vice' as per Rule 2(l) of Cenvat Credit Rules amended from 01.04.2011 is reproduced herein for reference: [(1) "input service" means any service,- (i) used by a provider of [output service] for providing an output service; or (ii) used by a 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 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, procurement of inputs, accounting, auditing, financing, recruitment and q....
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....undation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or] (B) services provided by way of renting of a motor vehicle], in so far as they relate to a motor vehicle which is not a capital goods; or (BA) service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or reinsured by such person; or] (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or] (C) such as those provided in relation to outdoor catering, beauty tre....