2010 (4) TMI 323

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.... against the very same Order-in-Appeal, they are being disposed by a common order. 3. The relevant facts that arise for consideration are that the assessee company is engaged in the manufacture of aerated waters and is availing Cenvat credit facility on the Central Excise Duty paid as well as the Service Tax paid on the services. On verification of the records of the assessee company, it was noticed that the assessee company has availed credit of Service Tax paid on the following services. (i) Vehicle Maintenance. (ii) Shifting of Household goods of the employees. (iii) Transportation, installation and maintenance of coolers (iv) Marketing and publicity services. (v) Calibration services and Systems Maintenance services. ....

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....vat credit needs to be allowed. He would rely upon the decision of the Hon'ble High Court of Bombay in the case of Coca Cola India Pvt. Ltd. v. CCE, Pune-III - 2009 (15) S.T.R. 657 (Bom.) = 2009 (242) E.L.T. 168 (Bom.). It is his sub mission that the same case-law would cover the other services on which the learned Commissioner has allowed them the credit of service tax paid. 6. The learned JDR, on the other hand, would submit that the service tax paid on the services of 'shifting of household articles' cannot be permitted as it is not in the course of their business. As regards the credit of services on other services, it is his submission that they are 'in or in relation' to the business of manufacturing of the items. He would submit t....

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....If an assessee can satisfy any one of the limbs of the above benefit, exemption or concession, then credit of the input service would be available. This would be so even if the assessee does not satisfy other limb/limbs of the above definition. To illustrate, input services used in relation to setting up, modernization, renovation or repairs of a factory will be allowed as credit, even if they are assumed as not an activity relating to business as long as they are associated directly or indirectly in relation to manufacture of final products and transportation of final products upto the place of removal. This would follow from the observation of the Supreme Court in Kerala State Co-operative Marketing Federation Ltd.and Ors. v. Commissioner....