TMI Blog2017 (12) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... id not assign any reason to reject integral connection of input services to the manufacture. Therefore in absence of reasoning in the order and also for the lack of verification of record, appellant should not suffer - Ld. adjudicating authority shall re-examine as to whether the freight charges paid were in terms of contract for delivery at the destination following guidelines given by the Board Circular aforesaid and pass appropriate order. Appeal allowed in part by way of remand. - E/86162, 85153 & 85154/17 - A/90903-90905/17 - Dated:- 29-9-2017 - A/909003-90905/17 Shri V.S. Sejpal, Advocate - for appellant Shri S.R. Nair, E.O (AR) - for respondent ORDER Per: D.N. Panda Appellant s contention is that onc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Freight upto destination 7,561.00 1,89,726.00 - 2. Further contention of the assessee-appellant is that in so far as intellectual property service is concerned that was input service and was intimately connected with the manufacturer to give rise to output. Therefore the service tax paid thereon should be allowed as input service tax credit. But learned Commissioner (Appeals) held that the service tax so paid shall be inadmissible towards CENVAT credit on the ground that Rule 2(l) of the Cenvat Credit Rules, 2004, does not allow the same. But Rule 2(l) of Cenvat Credit Rules when read, that provides a detailed coverage of input service havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y s interest against unforeseen calamites. Therefore there should not be dismissal of plea of appellant without bringing out relevant evidence to hold the claim was untenable for which appellant should succeed on such count. 6. So far as the development charge is concerned, these charges were necessary for testing the newly developed products. There is no material on record to show that the service involved to carry out testing was irrelevant. Therefore the service tax paid on such service entitles the appellant to input credit. 7. Freight service availed suffered service tax. Delivery of goods at the destination of buyer was subject matter of test before learned Commissioner (Appeals). He denied the credit on the ground that clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Intellectual Proper Services, Repair and Maintenance (Civil Work), Membership Subscription Charges, Telephone Services, Insurance services, Development Charges and the claim of Freight Destination charges. Ld. adjudicating authority shall re-examine as to whether the freight charges paid were in terms of contract for delivery at the destination following guidelines given by the Board Circular aforesaid and pass appropriate order. 13. In the result all the 3 appeals are allowed, partly remanding freight charges to the adjudicating authority to the extent indicated above to re-determine that issue in accordance with law following due process of justice. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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