TMI Blog2018 (12) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... RAMESH NAIR, MEMBER (JUDICIAL) For Appellant: Shri. Yogesh B. Desai (Advocate) For Respondent: Smt. Nitina Nagori (A.R.) ORDER Per: Ramesh Nair The issue involve is that whether the appellant is entitled for cenvat credit in respect of following input services: Renting of immovable property Amount involved (Rs.21,16,276.00/-) Work contract service construction service for repair and maintenance Amount involved (Rs.4,07,978.00/-) Air Travel agent Amount involved (Rs.22,246.00/-) Mandap Keeper Amount involved (Rs.1,32,997/-) Club or association service Amount involved (Rs.3,734.00/-) Courier Service Amount involved (Rs.4,51,017.00/-) 2. Sh. Yogesh B Desai, Ld. Counsel appeari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Photography 216.00 9 Tour operator 87.00 10 Courier service 2,63,993.00 Total 13,28,274.00 2. Sh. Yogesh B. Desai Ld. Counsel appearing on behalf of the appellant submits that the credit on the aforesaid services was denied only on the ground that these services have no nexus in or relation to manufacture of final product. He submits that all the services used by the appellant are used in relation to overall manufacturing and sale of the goods, therefore, it is clearly covered under definition of input services. He further submits that in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... head of rent-a-cab whereas, as per the invoice, the services is of supply of tangible goods which was used for organizing camp in relation to promotion of their product. Therefore, the said service is also eligible for cenvat credit as per judgment cited above. 3. Ms. Nitina Nagori Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both the sides and perused the records, I find that almost all the input services have been held as input services in the judgments cited by the Ld. Counsel, accordingly, all the services are indeed input services and credit is admissible. As regard rent-a-cab, on perusal of invoice, I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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