TMI Blog2017 (11) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/2017-SM - 22795/2017 - Dated:- 15-11-2017 - Shri S. S. Garg, Judicial Member Mr. N. Anand, Advocate K. S. Ravi Shankar For the Appellant Mr. N. Jagadish, AR For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 12.5.2017 passed by the Commissioner (A), whereby the Commissioner (A) has partially allowed the appeal of the appellant and allowed the CENVAT credit with regard to certain input services and rejected with regard to other services. 2. Briefly the facts of the present case are that the appellants are 100% EOU and are manufacturers of readymade garments falling under Chapter 61 of the Central Excise Tariff Act, 1985. During the course of audit, it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the definition of input service in Rule 2(l) of CENVAT Credit Rules, 2004 (CCR) and also the judicial precedents on the same issue. He further submitted that the appellant is a 100% EOU engaged in the manufacture and export of readymade garments and have used input services for their business. He further submitted that the scope of the definition of input service as defined in Rule 2(l) of CCR where the expression in relation to used in the definition of input service is very wide. He further submitted that the definition of input service is vide enough to cover any activity relating to business. He also submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equiring continuous concentration. Reliance placed on CESTAT final No.21699/2017 dated 28.07.2017 in case of M/s. Infosys Ltd Vs. CST. Imagination Technologies India Pvt Ltd V. CCE, 2011 (23) STR 661 (T). 3. Professional Services received from M/s. Technopack Advisors Pvt. Ltd. Copy of the bill enclosed at pg. no.101 of appeal paper book. Invoice in the name of the Gokuldas Images. Appellant is a division of Gokuldas Images. 20% Credit transferred to Appellant division as per ISD provisions. 4. Air Ticket Charges Evidence provided in the form of photocopy of invoice at pg. no. of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his submission, he relied upon the following decisions: (i) Commissioner v. Micro Labs Limited, 2012 (26) STR 383 (Kar.) wherein Group Medical policy and Group health insurance received by the manufacturer for its employees was held to be 'input service'. (ii) Commissioner v. Stanzen Toyotetsu India (P) Ltd, 2011 (23) STR 444 (Kar.), wherein insurance/health policy and transportation services availed for workers to reach factory premises in time and has direct bearing on manufacturing activity - Employee also entitled to conveyance allowance. The amount spent on conveyance also a factor for fixing price and activity not welfare measure but a basic necessity - Activity relating to business - Credit available - Rule 2(l) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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