TMI Blog2019 (1) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... e. - Appeal No.: E/40356/2013 - Final Order No. 43098/2018 - Dated:- 3-12-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri. A. Cletus, ADC (AR) for the Appellant Shri. V. Ravindran, Advocate for the Respondent ORDER Per P. Dinesha : The Department has filed this appeal against the Order-in-Appeal No. 61/2012 (Chennai-II) dated 14.11.2012 passed by the Commissioner of Central Excise (Appeals), Chennai-I Commissionerate. 2. Briefly stated, the assessee is engaged in the manufacture of Parts of Motor Vehicles falling under Chapter Heading 8409 99 41, 8708 99 00 and other Articles of Aluminium falling under Chapter Heading 7616 99 00 of the Central Excise Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a-Cab Services (vi) Travel Booking Services (vii) Business Exhibition (viii) AMC for Weigh Bridge 5.2 He submitted that as per Rule 2(l) of the CENVAT Credit Rules, 2004, for a service to be eligible as input service, the same should either be directly or indirectly related to the manufacture of final products or be included in the inclusive list provided under the definition of input service which is not the case here. Hence, he prayed for setting aside of the impugned Order. 6.1 Per contra, Ld. Advocate for the assessee submitted that the entire issue related to the period prior to 01.04.2011 when the definition of input service had a wide ambit. He also stated that the eligibility of Credit in respect of each one of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid service was justified. 6.6 Ld. Advocate also submitted that the Rent-a-Cab Service was utilized for the pick-up and drop of the employees, inter-unit travel and also for visiting the vendor premises for quality, accounting, procurement and sales; that the above service having nexus with their manufacturing activity was an eligible input service. 6.7 With regard to Travel Booking Service, Ld. Advocate submitted that the same was used by the assessee for the transportation of their employees to different customer places and also for business promotion activities; that the same was integrally connected to their business and that therefore, the denial of Credit on this count was unjustified as well. 6.8 Ld. Advocate further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. Advocate. 8. We find that the dispute relates to the period prior to 01.04.2011 when the definition of input service had a wide ambit and included any service used by a manufacturer in or in relation to the manufacture of final products and clearance of final products from the place of removal. Further, on going through the decision of this Bench in the assessee s own case (supra) as well as that of the Chandigarh Bench of the Tribunal in the case of New Swan Enterprises (supra), we find that identical issues have been more or less decided and the same are squarely applicable to the case on hand. Following the above judicial precedents we are of the view that the impugned Order calls for no interference and the same is therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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