TMI Blog2017 (5) TMI 1576X X X X Extracts X X X X X X X X Extracts X X X X ..... services - Held that:- All the input services on which CENVAT credit has been denied have been held to be input service by various decisions cited supra and the issue is squarely covered in favour of the appellant by decisions cited - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE, BANGALORE VERSUS MILLIPORE INDIA (P.) LTD. [2011 (4) TMI 1122 - KARNATAKA HIGH COURT] and THE AGRICUL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the provisions of Finance Act, 1994. During the course of audit, it was observed that the appellant has availed CENVAT credit on ineligible inputs and input services viz., advertisement, car hiring, computer maintenance for networking, bank charges, telephone, accounting/auditing/finance/legal services manpower supply, vehicle maintenance, building maintenance and insurance totally amounting to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit has been denied fall in the definition of input services and has been held to be input services by various decisions of the Tribunal and the High Court. In support of his submission, he relied upon following decisions: i. CST vs. Stanzen Toyotetsu India P. Ltd.: 201 (23) STR 444 (Kar.) ii. CCE vs. Millipore India Pvt. Ltd.: 2012 (26) STR 514 (Kar.) iii. APMC vs. CCE: 2013 (30) STR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for environmental protection. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both parties and perusal of the material on record, I find that all the input services on which CENVAT credit has been denied have been held to be input service by various decisions cited supra and the issue is squarely covered in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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