Cenvat credit on business-related input services was upheld for distributed services linked to manufacture and marketing.

Cenvat credit was held admissible on air travel agent, maintenance and repair, mandap keeper, rent-a-cab and telephone services distributed through a registered Input Service Distributor, because the services were found to fall within Rule 2(l) and to relate to the assessee's manufacture and marketing business. The Tribunal followed earlier decisions allowing credit on the same or similar services and saw no reason to interfere with the Commissioner (Appeals)'s view. The Revenue's challenge failed.

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Issues: Whether Cenvat credit was admissible on the services of air travel agent, maintenance and repair, mandap keeper, rent a cab and telephone services distributed through the Input Service Distributor.

Analysis: The disputed services were held to fall within the scope of input services under Rule 2(l) of the Cenvat Credit Rules, 2004. The services were found to be relatable to the respondent's business activities, including manufacture and marketing of cement and cement clinker, and the credit distributed by the registered Input Service Distributor was treated as valid. The Tribunal followed earlier decisions allowing credit on the same or similar services and found no reason to disturb the finding of the Commissioner (Appeals).

Conclusion: Cenvat credit on the subject services was held to be allowable, and the Revenue's challenge failed.

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