TMI Blog2009 (1) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... company work - “photography services” used in relation to manufacturing activity is also eligible for credit - E/1270-1272/2007-SM - 81-83/2009-SM(BR)(PB), - Dated:- 16-1-2009 - Shri Rakesh Kumar, Member (T) Shri A.K. Rastogi, DR, for the Appellant. Shri Atul Gupta, C.S., for the Respondent. [Order].- These are the Revenue's appeals against the impugned order- in-appeal dated 27-2-07 passed by CCE (Appeals), Jaipur, by which he set aside the Deputy Commissioner's orders-in-original No. 186/06-ST dated 5-12-06, 205/06-ST dated 15-12-06 and 169/06-ST dated 4-12-06 confirming Cenvat credit demands of Rs. 1,20,246/-, Rs. 8,201/- and Rs. 9,363/- respectively against the Respondent and also imposing penalty on them. The Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s activity of the Respondent, that Rent a cab (Taxi hire) services are used for movement of technical team and experts who frequently visit the factory premises and the mines, that many times the technical persons from the Head office located at Kanpur visit the plants at Nimbahera and Mangrol, that engineers visit the various sections of the plant and the mines for day-to-day operation, for which rented cabs are used, that photographs of various plants or some equipment are sent by the Respondent to various statutory bodies evidencing that a particular production process was as per requirement of this statute, that the Respondent-company maintains of fleet of cars and other vehicles for use of their service offices for Respondent-company's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C). 3. I have carefully considered the submissions from both the sides and have gone through the records. The Revenue's ground for denying Cenvat credit in respect of the 'cellular mobile phone service', 'rent a cab (Taxi hire) service', 'photography service' and 'maintenance and repair of company owned cars/vehicles' is that the condition of the phrase- 'directly or indirectly, in or in relation to ..." is the definition of 'input service' as given in Rule 2(1) of the Cenvat Credit Rules, 2004, is not fulfilled in case of the Respondents as they have not established that these services were used in relation to manufacture of finished product and its clearance from the place of removal. On going through the orders-in-original, I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of fleet of cars/motor vehicles owned by them for their officer's use for the company's work and since the Respondent's claim that the 'photography service' has been availed by them only in relation to their manufacturing activity, has not been controverted by the Revenue, both these services have to be treated as- 'Services used directly or indirectly, in or in relation to manufacture of final products ...' or 'in relation to activities relating to business and hence the same are covered by the definition of 'input service' as given in Rule 2(1) ibid. As held by this Tribunal in case of Victor Gaskets India Ltd. (supra), the expression- 'in relation to' in the definition of 'input service' has to be given a wide connotation and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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