Appellant wins appeal for Cenvat credit on various services pre and post 2011.

The appellant appealed against the denial of input service credit for various services pre and post 2011. The tribunal found in favor of the appellant, allowing credit on warehouse rent services, project for modification/modernization services, horticulture services, courier services, and transportation services. The tribunal concluded that the appellant is entitled to avail Cenvat credit on the disputed services, setting aside the impugned order and allowing the appeal.

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Issues:
Appeal against denial of input service credit for various services pre and post 2011.

Warehouse Rent Services:
The appellant argued that warehouse usage for storing goods is integral to manufacturing, relying on a previous decision. The tribunal found storage of goods essential to manufacturing, allowing credit on these services.

Project for Modification/Modernisation Services:
The appellant contended that renovation of factory premises qualifies as an input service. The tribunal agreed, stating such services fall under Cenvat Credit Rules, allowing credit for these services.

Horticulture Services:
The appellant claimed maintaining a garden is necessary for factory operation due to pollution control norms. The tribunal agreed that horticulture services are directly related to manufacturing, allowing credit based on this necessity.

Courier Services:
The appellant argued that courier services are crucial for business correspondences with suppliers, essential for manufacturing activity. The tribunal agreed, stating courier services are integral to the business, allowing credit for these services.

Transportation Services:
The appellant asserted that transportation services are used for marketing and sales promotion directly linked to manufacturing. The tribunal agreed, allowing credit on transportation services as they are related to the manufacturing activity.

The tribunal, after hearing both parties, concluded that the appellant is entitled to avail Cenvat credit on the disputed services. The impugned order was set aside, and the appeal was allowed.

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