TMI Blog2018 (4) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... pping of the employees of the company - catering services were used for providing Canteen facilities for the employees. These services were not excluded prior to 01.04.2011 - Mandap keeper services were availed to conduct the programs of the Company - Courier services were availed for the dispatch of the goods upto the depot or to dispatch the goods directly to the customer’s premises. Credit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed equal penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, the Ld. Counsel, Ms. Minchu Mariam Punnoose submitted that the period involved is prior to December, 2008. The various input services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tems Ltd. - 2012 (277) ELT 315 (Kar.) in support of her arguments. She further submitted that the Courier services were availed for delivery of goods up to the buyer s premises. That as per the Circular No. 97/8/2007 dated 23/08/2007, the appellant is eligible for credit on such services if the delivery is on FOR basis. Further, the Hon ble Apex Court in the recent judgment laid in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide ambit as it included the words activities relating to business . In M/s. Coca Cola India Pvt Ltd., Pune Vs. CCE, Pune - 2009-TIOL-HC-MUM-ST, the amendment of the phrase activities relating to business was analyzed. It was held that any activity relating to business of manufacture would fall within the definition of input service. The Ld. Counsel has submitted that Rent a Cab services we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealt with the period prior to 01.04.2008. Following the Apex Court judgment in Andra Sugars Ltd. (supra), since the period involved is upto December, 2007, we are of the considered view that the input services availed for dispatch of goods upto the buyer s premises is eligible for credit. Applying the ratio laid in the case of M/s. Coca Cola India Pvt. Ltd., (supra), wherein the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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