TMI Blog2017 (12) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... he documents - appeal allowed by way of remand. - E/21016/2017-SM - 22668/2017 - Dated:- 26-10-2017 - Shri S.S Garg, Judicial Member Mr. Banumurthy, Advocate - For the Appellant Mr. Parasivamurthy, AR - For the Respondent ORDER Per: S.S Garg The present appeal is directed against the impugned order dated 14.3.2017 passed by the Commissioner (A) whereby the Commissioner (A) has allowed the CENVAT credit of ₹ 5,418/- on courier air freight service, ₹ 2,32,972/- on housekeeping and cleaning service used but the credit of ₹ 12,966/- on furniture and fixtures and climate charges, ₹ 8,674/- on associate membership, ₹ 853/- on building architect and ₹ 37,054/- on erection and commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and rejected the CENVAT credit on various input services on the ground that those services do not fall in the definition of input service, hence the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the basic provisions of the Act and also contrary to the binding judicial precedents. He further submitted that all these services on which the Commissioner (A) has disallowed the CENVAT credit fall in the definition of input service as provided in Rule 2(l) of CENVAT Credit Rules. He also submitted that all these input services have been held to be input service by various courts and Tribunal and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.-Mumbai) Associate membership Rs.8,674/- This is a payment to Electronic City Industries Association In appellant s own case vide Final Order No.21277/2017 dt.1.8.2017 F.O.No.20688/2016 dt. 26.8.2016 Building Architect Rs.853/- The inclusive part of the definition clearly includes services relating to modernization, renovation of factory or office. In appellant s own case in F.O. No.21896/2017 dt.30.8.2017 Description of service Amount Explanation Case laws Erection, commissioning installat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts: 2009 (16) STR 576 (Tri.-Ahmd.) Description of service Amount Explanation Case laws Photocopier lease and maintenance charges Rs.49,769/- Company has hired printer/photocopier for use in production and administration department. Department has not given any reason as to why it does not quality as input service. The fact that the photocopier has been used in production as well as for administration purposes shows that the services are used in relation to manufacture. Parason Machinery (I) Pvt. Ltd. Vs. CCE: 2009 (16) STR 20 (Tri.-Mum.) Mersen India Pvt. Ltd. Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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