9911796707
TMI Blog2017 (3) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... sultant for the Appellant (s) Shri Pawan Kumar Singh, Supdt. (A.R.) for the Department (s) ORDER The present appeal is filed by appellant, M/s Stadmed Pvt. Ltd., against Order-in-Appeal No.229-CE/LKO/09 dated 21.12.2009 passed by Commissioner (Appeals), Lucknow. 2. The appellant-assessee, a manufacturer of Patent and Proprietary Medicines is in appeal against the denial of input cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acilitate cleaning and disinfecting. Further clause 1.6 provides stainless steel or any other appropriate material shall be used for parts of equipments coming in direct contact with the products. Clause 1.8 further provides the furniture used shall be smooth, washable and made of stainless steel or any other appropriate material, which is scratch proof, washable and smooth. Accordingly the Ld. co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f removal is an eligible input service as the expression - "activities relating to business", covers transportation upto customer's place and the word "relating" widens scope. Thus, credit is not deniable relying on coverage of outward transportation up to place of removal in inclusive clause. 6. So far, the Cenvat credit of Rs. 10,663/- on sales commission is concerned, it is urged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid for procurement orders and/or sales commission and we also hold that the appellant is entitled to Credit of Rs. 654/- paid on Courier services availed for which also there is no dispute that it is a business expenditure. Accordingly, the appeal is allowed and the impugned order is set aside. The appellant is entitled to Cenvat credit in accordance with law save and except the amount of Rs. 7,3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
