TMI Blog2009 (4) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... warehousing is permissible – regarding manpower service, courier service etc. facts needs to be examined - Commissioner (Appeals) has not considered several decisions of the Tribunal and also in the case of security services, he seems to have travelled beyond the terms of show cause notice, it would be fair to remand the matter to the Commissioner (Appeals) - E/1529/2008 - A/901/2009-WZB/AHD - Dated:- 24-4-2009 - Shri B.S.V. Murthy, Member (T) Shri Mehul Tiwari , C.A. , for the Appellant. Ms. M.I.J. Micheal, Jt. CDR, for the Respondent. [Order]. - This appeal has been filed against the rejection of Cenvat credit on service tax paid on storage and warehousing services, security agency services and manpower recruitment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivities and clearly covered by the definition of the input services and they are eligible for credit. In respect of courier agency, he submits that definition of input services covers the courier service for dispatching samples of finished goods and letters and therefore, this benefit should also be extended. Learned JCDR submits that in respect of security services and man power supply agency services, the Commissioner's observation shows that there is a need for verification of facts. As regards storage of raw materials in the godown and as regards the terms of sale in respect of courier agency also needs verification. Therefore, she submits that matter is required to be remanded to Commissioner (Appeals) for verification of facts. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir view. As regards car rent services in view of the facts explained by the learned Chartered Accountant, credit is admissible. As regards manpower and supply agency services, again as pointed out by the learned JCDR, it needs to be examined by verification as to whether the sale was on FOR basis. Further, learned Chartered Accountant submits that courier services have been used in transporting samples/documents and is directly relatable to the business activity, covers the input services. I find considerable force in the above argument. 5. In view of the fact that the learned Commissioner (Appeals) has not considered several decisions of the Tribunal and also in the case of security services, he seems to have travelled beyond the ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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