TMI Blog2022 (6) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... s - HELD THAT:- Reliance can be placed in the case of M/S XILINX INDIA TECHNOLOGY SERVICES PVT. LTD. VERSUS THE COMMISSIONER. C.C. E ST, HYDERABAD-IV [ 2016 (7) TMI 598 - CESTAT HYDERABAD] - credit allowed. Authorised Service Station - Used in connection with the repair and maintenance of the vehicles belonging to the manufacturing unit - HELD THAT:- Reliance can be placed in the case of M/S. JSW STEEL LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX-BELGAUM (VICE-VERSA) [ 2021 (12) TMI 381 - CESTAT BANGALORE] - credit allowed. Clearing Forwarding Agent Service - For the imports of inputs or export of manufactured goods from the place of removal i.e. port - HELD THAT:- Reliance can be placed in the case of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LS) LTD. [ 2010 (4) TMI 450 - CESTAT, BANGALORE] - credit allowed. It is clear that each and every service involved in the present case are admissible input service - credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No.12629 of 2019 - A/10555/2022 - Dated:- 20-5-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri Saurabh Dixit, Advocate for the Appellant Shri G.Kirupanandan, Superintendent (AR) for the Respondent ORDER The issue involves is that whether the appellant are entitled for cenvat credit in respect of following services: Air travels, Authorized Service station, Clearing Forwarding Agent Services, Custom House Agent Services, Commercial or Industrial Constructions Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03. Shri G.Kirupanandan, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 04. On careful consideration of the submissions made by both the sides and perusal of records, I find that the only issue to be decided by me is that whether there is nexus of subject services with the manufacturing activity of the manufacturer. 4.1 From the judgments, I find that almost all the services have been considered time and again by this tribunal for the manufacturing units and the credit was allowed. As submitted by the learned counsel, for the service wise judgments, chart is placed hereunder:- SI. No. Nature of Services Amount of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K Cement Works - 2009 (14) STR 538 (Tri Del) f. Bharat Fritz Werner Ltd Vs CCE, Bangalore - 2011 (22) STR 429 )Tri Bang) g. CCE, Mysore Vs Chamundi Textiles (Silk Mills) Ltd - 2010 (258) ELT 141 (Tri Bang) 3 Clearing Forwarding Agent Service 148/- For the imports of inputs or export of manufactured goods from the place of removal i.e. port. a. Circular No. 999/6/2015-CX, dated 28-2-2015 b. Dynamic Industries Ltd 2014 (35) S.T.R. 674 (Guj.) c. Manglam Cement Ltd. - 2018 (16) G.S.T.L. J168 (S.C.) d. JSW STEEL LTD 2021 (12) TMI 381 - CESTAT BANGALORE e. Robert Bosch Engg Busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 Insurance Service 59,350/- Insurance of Plant/machinery/stocks against fire, in the course of production activities. It also included Raw materials, mediclaim for staff and employee etc. a. Cantabel Retail India P. Ltd. 2018 (17) G.S.T.L. 275 (Tri. Del) b. India Cement Ltd. 2014(313) ELT 714 (Tri-Chennai c. JSW Steel (Salav) Ltd. 2016(46) STR 863(Tri-Mum) d. Hindustan Zinc Ltd 2015(37) STR 608(Tri-Del) e. DSCL Sugar 2014(34) STR 58(Tri- Del). f. S.K.D. Lakshman Fireworks Industries2016(42) S.T.R 359(Tri.-Chennai) g. Hindalco Industries Ltd 2019 (25) G.S.T.L. 442 (Tri. Mumbai h. Spectasoft Tech ..... X X X X Extracts X X X X X X X X Extracts X X X X
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