TMI Blog2019 (4) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... gement and administrative support to maintain international telecommunication network and interpreter of Japanese language - the disposal of hazardous waste is a statutory requirement for undertaking manufacturing activity by the assessee. Therefore, the assessee is entitled to avail credit thereon - In respect of storage of record, this activity is relating to the manufacturing activity, and is in relation to accounting, therefore, the assessee is entitled to avail credit - With regard to the international telecommunication network, and interpreter of Japanese language, we find that the said services are required for availing technical assistance from the Japanese engineer otherwise the assessee is not able to understand conversion made between them and Japanese technician - Credit allowed. Event Management Services - HELD THAT:- The assessee has launched new models of their products, namely, Dream Yuga and for launching new product or organizing event of sale promotion are part of the sale of the products which is directly related to manufacturing activity. It is the assessee, who has to decide how the event is to be organized for promotion of their sale or launching new ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to manufacture of final products - Credit allowed. CHA Services for export - HELD THAT:- CHA service has been availed upto port of export and any service availed upto place of removal i.e. port of export (in case of export) is entitled as input service - Credit allowed. Renting of immovable property service - HELD THAT:- The regional offices are used for marketing of the product of the assessee, therefore, the said service is having nexus with the manufacturing activity of the assessee - credit allowed. CHA (Import) services - HELD THAT:- The said service used for procurement of inputs and without procurement of inputs, no manufacturing activity can take place. Therefore, the said service has direct nexus with the manufacturing activity of the assessee - credit allowed. Video tape production service - HELD THAT:- The said service used for advertising and sales promotion which is directly covered within the definition of input service under Rule 2(l) of Cenvat Credit Rules, 2004 - Credit allowed. Legal Consultancy Service - HELD THAT:- The assessee has availed the legal consultancy service from the legal consultant in relation to company law and environ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g warranty period, therefore, the assessee is entitled to avail credit on the said service as held by this Tribunal in the assessee s own case 2018 (12) TMI 929 CESTAT New Delhi. Business Support service- 7. These services have been availed by the assessee for disposal of hazardous waste, storage of records, management and administrative support to maintain international telecommunication network and interpreter of Japanese language. The adjudicating authority has denied the credit on the ground that the data entry services used for host of activities which may not be related to manufacture cannot be said that the business support service received for legitimate business purpose of the assessee. 8. We find that the disposal of hazardous waste is a statutory requirement for undertaking manufacturing activity by the assessee. Therefore, the assessee is entitled to avail credit thereon. In respect of storage of record, this activity is relating to the manufacturing activity, and is in relation to accounting, therefore, the assessee is entitled to avail credit. With regard to the international telecommunication network, and interpreter of Japanese language, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... official have been provided the car in terms of their employment agreement and these employees are engaged in the purchase and sale of the inputs/final goods of the assessee. Therefore, these services are input services and the assessee is entitled to avail credit thereof. Work Contract Service- 15. The said service has been used for repair of building and machine by the assessee. The Ld. Commissioner has held that the services are used for construction of building, therefore, they are not entitled to avail credit. 16. We find that these services used for repair of building and machine and these are not used for construction of new building but the same is used for repair of building and machine and these services do qualify as input service. Therefore, we allow the credit to the assessee. Hotel, Inn, Guest house, club or campsite- 17. The said service has been used by the assessee for official staying of foreign engineers and by employees travelling for business promotion, customer support. The credit sought to be denied on the ground that these are in the nature of personal consumption service. We find that the said services have been used by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l filed by the assessee is allowed. Information Technology Software Service- 24. The said service has been used to create company s web page, uploading of advertisement etc. It has been alleged that in the appeal the Commissioner has not seen whether the services have been used in or in relation to the manufacturing or clearance of final products. 25. We find that the said services are in relation to software solution, creation of web space, bandwidth charges and uploading of advertisement etc. are directly or indirectly in relation to manufacture of final products. Therefore, we hold that the Commissioner has rightly allowed the credit to the assessee. CHA Services for export- 26. The said service has been used by the assessee for export of the goods. The ground taken by the Revenue is that the service has been used for transportation of goods from assessee s premises to port and for movement of inputs/capital goods, therefore, no nexus with the manufacturing of final products. 27. We find that CHA service has been availed upto port of export and any service availed upto place of removal i.e. port of export (in case of export) is entitled as input s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We hold that the Commissioner has rightly allowed the credit to the asssessee. Public Relation Service- 36. The said service has been availed for organizing press conference for launching new product. The case of the Revenue is that this service has no nexus with the manufacturing of final product of the assessee. 37. We find that since the services has been used for advertisement and sales promotion. Without launching new product, the sale activity cannot take place. Therefore, the Commissioner has rightly allowed the credit to the assessee. Company Secretary Service- 38. The said service has been used to maintain company s books and registers, filing annual returns etc. The reason for filing appeal indicated that has no nexus with the manufacturing activity of the assessee. 39. We find that the said service has been availed by the assessee to discharge statutory obligations to maintain proper records. Therefore, the said has formed part of their manufacturing activity, which is directly or indirectly related to the manufacturing of final product of the assessee. In that circumstance, the Commissioner has rightly allowed the credit to the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
