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TMI Blog2022 (11) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... 011 amendment also and passed the decision in favour of the assessee in the following cases:- * Perfetti Van Meele India Ltd.- 2016 (44) STR 624 Tri-Chennai * India Cements Ltd.- 2016 (44) STR 124 (Tri.-Chennai) * Lifelong Meditech Ltd.- 2016 (44) STR 626 (Tri.-Chandigarh) 03. Shri Vijay G. Iyengar, 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 learned Commissioner (Appeals) has denied the cenvat credit particularly on the ground that after 2011 amendment in the definition of input service, the activity of business has been removed from the inclusion clause. I f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes services,- ............................................................... 7. A simple reading of the said amended provision, makes it clear that though the expression activities relating to business, such as has been deleted, but the il ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases of Long Meditech Ltd and Sunbeam Generators Pvt Ltd (supra) opined that credit avail on Service Tax paid on 'Courier Serves' is eligible to Cenvat Credit. 8. In the result, I am of the view that Service Tax paid on the 'Courier Services' for various purposes viz., Sending Samples, Documents, finished goods etc., would be eligible to Cenvat Credit before and even after amendment to the definition to the Input Services with effect from 01.04.2011. In the result the impugned orders are set aside and the Appeals are allowed with consequential relief, if any, as per law. Appeals disposed off accordingly. Similarly, in the case of Modern Petrofils Dty Div- 2017 (9) TMI 206- CESTAT AHMEDABAD this tribunal passed the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes services, - 7. A simple reading of the said amended provision, makes it clear that though the expression activities relating to business, such as has been deleted, but the illustrative services viz., Accounting, Auditing, Financing, Recruitment and quality control, Coaching/training, Computer Networking, Credit Rating, Share Registry, Legal Services, Security, Business Exhibition etc., even though d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices and used for transport for their employees. The credit of the service tax paid on rent-a-cab for the said purpose has been held to be admissible by the Hon'ble Gujarat High Court, in the case of Principal Commissioner Vs Essar Oil Ltd - 2016(41)STR. 389 (Guj). 9.In the result, I am of the view that Service Tax paid on the 'Courier Services' for various purposes viz., Sending Samples, Documents, finished goods even after amendment to the definition to the Input Services with effect from 01.04.2011 is eligible to Cenvat Credit; also service tax paid on rent-a-cab service is eligible to credit. Consequently, the impugned orders are set aside and the Appeals are allowed with consequential relief, if any, as per law. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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