Appellant granted credit on various services; Clearing and Forwarding Agency Services remanded for verification.

The Tribunal allowed the appellant credit on various services including Event Management, Housekeeping, Renting of Immovable Property, Business Auxiliary, Brokerage Commission, Auctioneering, Cleaning, and Supply of Man-power Services. However, the credit on Clearing and Forwarding Agency Services was remanded for further verification to determine the place of removal. The appeal was partly allowed and partly remanded with consequential reliefs, if any.

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Issues Involved:
1. Credit availed on Event Management Services
2. Credit availed on Housekeeping Services
3. Credit availed on Renting of Immovable Property Services
4. Credit availed on Business Auxiliary Services
5. Credit availed on Brokerage Commission
6. Credit availed on Clearing and Forwarding Agency Services
7. Credit availed on Auctioneering Services
8. Credit availed on Cleaning Services
9. Credit availed on Supply of Man-power Services

Detailed Analysis:

1. Credit availed on Event Management Services:
The appellant argued that Event Management Services were used for promoting the sale of their finished product and should be eligible for credit as it falls under "activities relating to business" prior to 01.04.2011. The Tribunal agreed, noting that the period in question had a broad definition of "input services" and that the event was for the promotion of their finished product. The Tribunal allowed the credit on this head.

2. Credit availed on Housekeeping Services:
The appellant contended that Housekeeping Services were necessary for maintaining cleanliness and hygiene at their factory, marketing office, and depots. The Tribunal found this argument valid, stating that keeping premises clean is essential and thus the credit on Housekeeping Services is eligible.

3. Credit availed on Renting of Immovable Property Services:
The appellant used rented office space for marketing their finished products and argued that this should be eligible for credit. The Tribunal agreed, stating that input services do not need to be availed within the factory premises alone and allowed the credit on Renting of Immovable Property Services.

4. Credit availed on Business Auxiliary Services:
The appellant used Business Auxiliary Services for training and maintenance of fire safety equipment. The Tribunal found that maintaining such equipment is crucial for factory safety and allowed the credit on Business Auxiliary Services.

5. Credit availed on Brokerage Commission:
The appellant engaged real estate brokers to find suitable marketing office space and argued that the commission paid should be eligible for credit. The Tribunal agreed, noting that such offices are essential for marketing finished products and allowed the credit on Brokerage Commission.

6. Credit availed on Clearing and Forwarding Agency Services:
The appellant argued that the place of removal is the buyer’s premises as the transactions are on F.O.R. basis. The Tribunal noted that this needs verification and remanded the issue to the adjudicating authority to determine the place of removal and reconsider the eligibility of credit.

7. Credit availed on Auctioneering Services:
The appellant used Auctioneering Services to avail Rent-a-Cab Service for their business. The Tribunal found that these services were used for the business of manufacture and allowed the credit on Auctioneering Services.

8. Credit availed on Cleaning Services:
The appellant used Cleaning Services to keep their premises pest-free, which is essential as their products are for human consumption. The Tribunal agreed that maintaining pest-free premises is necessary and allowed the credit on Cleaning Services.

9. Credit availed on Supply of Man-power Services:
The appellant used Supply of Man-power Services for loading and unloading activities at their depots and marketing offices. The Tribunal found that these services were directly related to their business activities and allowed the credit on Supply of Man-power Services.

Conclusion:
The Tribunal allowed the credit on all services except for Clearing and Forwarding Agency Services, which was remanded to the adjudicating authority for further verification. The appeal was partly allowed and partly remanded with consequential reliefs, if any.

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