TMI Blog2017 (1) TMI 1730X X X X Extracts X X X X X X X X Extracts X X X X ..... r has also agreed and come to the conclusion that expenses on the subject services have been incurred and formed part of the goods included by the respondent unit in manufacturing and marketing of cement and cement clinkers. Accordingly, he has held that same are relatable to business activity and the Cenvat Credit on subject services has been rightly taken. Credit allowed - appeal dismissed - decided against Revenue. - Appeal No. E/3126/2012-EX(SM) - FINAL ORDER NO. 50936/2017-EX(SM) - Dated:- 18-1-2017 - Hon ble Shri V. Padmanabhan, Member (Technical) For the Appellant : Shri Dharam Singh, DR For the Respondent : Ms. Sukriti Das, Advocate ORDER Per V. Padmanabhan: The present appeal has been filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the ISD which were not input services for the respondent. The original authority vide his order dated 31.03.2012 confirmed the recovery of Cenvat Credit along with interest. Being aggrieved with the impugned order the Department has filed the present appeal on the following grounds: i) Documentary evidences not examined by the Ld. Appellate Authority to establish that the credit distributed by the ISD are related to the business activities for sale of excisable goods manufactured and cleared by the Respondent. ii) Credit admissible only when nexus is established between the services and business of manufacture of final product. iii) Hon ble Tribunal in respondent s case for the previous period, remanded the matter to the ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 214 2. Dr. Reddy s Lab Ltd. vs. CCE 2010(19) STR 71 3. M/s. Semco Electricals P. Ltd. vs. CCE, Pune [2010 (18) STR 177 4. CCE vs. Finecare Biosystems [2009 (16) STR 701] 2. Telephone Services 1. CCE vs. Ultratech Cement 2010 (20) STR 589 2. CCE vs. Excel Crop Care Ltd. 2008 (12) STR 436 3. CST, Delhi vs. Convergys India Pvt. Ltd. 2009 (16) STR 266 4. CCE Hyderabad vs. Deloitte Tax Services India P. Ltd. 2008 (11) STR 266 3. Repair and Maintenance 1. ITC Ltd. vs. CCE 2010 (17) STR 146 (Tri-Bang) 2. SEMCO Electric P. Ltd. vs. CCE [2012 (25) STR 73 3. Jeans Knit P Ltd. vs. CCE 2011 (21) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the Revenue s appeals are rejected. 9. By following the earlier decisions of the Tribunal I find that Cenvat Credit is allowable in respect of the subject services. It is also a settled position of law that the Regional Import Officers / Head Office registered as ISD can distribute the credit availed on various services to all manufacturing units as per standard method devised by them. The Commissioner (A) in the impugned order has also agreed and come to the conclusion that expenses on the subject services have been incurred and formed part of the goods included by the respondent unit in manufacturing and marketing of cement and cement clinkers. Accordingly, he has held that same are relatable to business activity and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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