TMI Blog2019 (10) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... on of input services w.e.f. 01.04.2011 - credit allowed. Hotel expenses - HELD THAT:- The hotel expenses have been incurred by the appellants for the salesmen who were visiting various cities to sell of the product. Admittedly, without selling of goods, the question of payment of duty or manufacture of goods have no value. Any goods manufactured and sold attracts duty. Therefore, the goods manufactured by the appellants are required to be sold and the expenses incurred by the appellants upto selling of the goods are entitled as input services, therefore, on hotel expenses charges, the appellants are entitled to avail the Cenvat credit - there is no question of place of removal of the goods, but ld. Commissioner (Appeals) illegally held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are that the appellants are the manufacturer of shoes/footwear and selling the goods from their showrooms. The pattern of their business of manufacturing the footwear is that the appellants employed certain salesmen who used to go to various cities for selling their goods and stay in hotels. For those salesmen, the appellants incurred hotel expenses and availed Cenvat credit. Further, as the appellants are selling their footwear from their showrooms, the said showrooms are maintained by the appellants themselves and availed Cenvat credit for the services for maintenance thereof. The appellants also availed Cenvat credit on photocopy services for photo copies of the documents which are relevant to their business of manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of goods have no value. Any goods manufactured and sold attracts duty. Therefore, the goods manufactured by the appellants are required to be sold and the expenses incurred by the appellants upto selling of the goods are entitled as input services, therefore, on hotel expenses charges, the appellants are entitled to avail the Cenvat credit. Here, there is no question of place of removal of the goods, but ld. Commissioner (Appeals) illegally held that this service has been availed beyond the place of removal. 6. For photocopy service, the appellants have availed the Cenvat credit for photo copies of the documents which are relevant for maintaining their accounts. Admittedly, the services relating to the accounts hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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