TaxTMI 
TaxTMI 
2017 (9) TMI 1766
X X X X Extracts X X X X
X X X X Extracts X X X X
....of Cenvat credit in respect of the taxable service viz. advertising/publication, cleaning service, insurance of vehicles, renting of immovable property for head office, membership expenses, courier agency service, tour operator service, insurance for in-transit stock is the subject matter of present dispute. 2. The ld. Consultant appearing for the appellant submits that this Tribunal vide Final O....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f cleaning service, vehicle insurance, renting of immovable property, is not available to the appellant, since those services were used/utilized at their head office which is located at a place away from the factory. Thus, he submits that since those services have no nexus with the manufacture of final product, will not merit consideration as input service for the purpose of availment of Cenvat be....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h the manufacture of the final product in the factory, such services should not fall under the scope and ambit of 'input services' for availment of Cenvat credit. Further, on perusal of the case records, I find that the appellant had not produced any document to show that service tax has been paid for insuring the vehicles used within the factory. Thus, in absence of such substantiation, I am of t....