TMI Blog2017 (7) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... umbai-II Versus MMS Maritime (India) Pvt. Ltd. [2016 (5) TMI 682 - CESTAT MUMBAI] - credit allowed - appeal allowed - decided in favor of appellant. - E/21084/2015-SM - 20921/2017 - Dated:- 13-4-2017 - Shri S.S Garg, Judicial Member Shri Syed M. Peeran, Advocate For the Appellant Shri N. Jagdish, Superintendent (AR) For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 30.01.2015 wherein the learned Commissioner (Appeals) held that the appellant is not eligible for the cenvat credit in respect of servicing of Air-Conditioners, Civil Works and Road Works at Bellary Road office, rental charges for space for coolers at malls and cooler maintenance and repair. Bri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arges and rain water harvesting services. Aggrieved by the Order-in-Original, the Department filed appeal before the Commissioner (Appeals) who accepted the appeal of the Department and denied the cenvat credit in respect of servicing of Air-Conditioners, Civil Works and Road Works at Bellary Road office and rental charges with regard to space at malls and cooler maintenance and repair. Hence the present appeal by the appellant. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by narrowly interpreting the definition of 'input service' as provided in Rule 2(l) of Cenvat Credit Rules, 2004 and also contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d road works at Bellary Road office by holding that the office is located away from the factory premises. He further submitted that as per the Cenvat Credit Rules it is not required that the office of the factory must be located in the factory premises. He further submitted that the office belongs to the factory and all the activities in the office are related with the manufacturing business of the appellant. In support of this, he relied upon the decision of the Bombay High Court in the case of CCE, Nagpur Vs. Ultratech Cement Ltd. reported in 2010-TIOL-745-HC-MUM-ST wherein it was inter alia held that Legislative intent was also not to give the definition of input service a restrictive meaning and hence input service seeks to cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 (Tri.-Del.) b) Commissioner of Service Tax, Mumbai-II Vs. MMS Maritime (India) Pvt. Ltd. reported in 2016 (41) STR 869 (Tri.-Mumbai) c) CC, CE ST, Tirupathi Vs. M/s. India Cement Ltd. reported in 2016-TIOL-2883-CESTAT-HYD. 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the material on record and the decisions cited by the learned counsel for the appellant, I am of the view that the issue is squarely covered in favour of the appellant by the decisions cited supra. In all the decisions it has been observed that the disputed services on which cenvat credit has been denied fall in the definition of input service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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