TMI Blog2017 (3) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Sales commission - Held that: - Commission has been paid to service providers for procuring orders, which is essential for effecting sale and/or clearances of the manufactured goods. Such expenditure forms part of the cost of manufacturing on which admittedly Excise duty is paid - also sales promotion expenses is specifically includable u/r 2(l)(ii) of CCR, 2004. Accordingly, the credit for the same is fully allowable. Appeal allowed - decided in favor of appellant. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hannels and the design shall be such as to prevent backflow. Drain shall be shallow to facilitate 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. counsel states that the credit with respect to drain trap ₹ 5,655/- and the credit of ₹ 28,248/- with respect to steel furniture, admittedly used in the factory premises, particularly in the change room etc. are fully allowable as the appellant cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the records, we are satisfied that the appellant is entitled to Cenvat Credit of ₹ 5,655/- for Drain Trap, ₹ 28,248/- on steel furniture, ₹ 18,453/- towards outward freight, ₹ 10,663/- being commission paid for procurement orders and/or sales commission and we also hold that the appellant is entitled to Credit of ₹ 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 ₹ 7,361/- towards Misc. invoices, which have not been contested. (Dictated and Pronounced in the open Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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