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TMI Blog2023 (3) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... lack of 'nexus' with 'output service', to credit of Rs. 57,38,354 availed for 2007-08 to 2010-11 and disallowance of credit of Rs. 11,01,38,756 for having been availed, and long after service had been received for 2004-05 to 2010-11, in June 2012. 2. The appellant had, admittedly, availed credit of tax included in eight invoices, raised by M/s Tata Sons Ltd between 7th June 2005 and 20th June 2011 for Rs. 107,28,83,250 on them, towards charges for using the 'TATA' brand liable to tax in the hands of the latter for having rendered taxable service under section 65(105)(zzr) of Finance Act, 1994, of 'intellectual property service' as defined in section 65 (55b) of Finance Act, 1994 only in June 2012 as reflected in the returns filed by them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt of Punjab & Haryana in Industrial Cables v. Commissioner of Central Excise, Chandigarh [2009 (1) TMI-HC (P&H)], of the Hon'ble High Court of Allahabad in Collector of Central Excise, Allahabad v. Ram Swarup Electricals Ltd [2007(5)TMI 116- HC(Allahabad)], of the Tribunal in Commissioner of Central Excise, Ahmadabad v. Lubi Electronics [2009(1)TMI 211-CESTAT Ahmedabad] and in Neon News Pvt Ltd v. Commissioner of Central Excise & Service Tax, Agra [2018(9)TMI 1516-CESTAT, Allahabad] and of the Hon'ble Supreme Court in Collector of Central Excise, Pune v. Dai Ichi Karkaria Ltd [1999 (112) ELT 353 (SC)]. 4. Before adverting to the response of Learned Authorised Representative, there are two aspects that we would prefer to get on record at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t recourse to rule 14 of CENVAT Credit Rules, 2004. 5. On credit of Rs. 57,38,354 denied for lack of nexus, the bland finding of '4.11 Regarding the other services on which cenvat credit has been availed it is seen that they are essentially for the purpose of maintenance of elevators, repair of matrix printers partition/renovation in office, pending works, reimbursement of courier charges. The services are not directly concerned with provision of output services produced by the assessee nor will they fall under the input services covered in Rule 6(5) of Cenvat Credit Rules 2004. Hence the contention is in the Show Cause Notice to the effect that input tax credit amounting to Rs. 57, 38, 354 was availed improperly and merits reversal sust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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