2012 (7) TMI 107

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.... The respondents are manufacturer of excisable goods. They also availed benefit under Cenvat Credit Rules to take credit of excise duty paid on inputs and service tax paid on input services. The dispute at hand is about eligibility on the issue whether Cenvat credit is available on certain specified services. The period of dispute is September 06 to May, 07. 2. A show cause notice was issued p....

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.... services used by the respondents: Sl No. Services Amount involved 1 Management Consultancy 3,67,200 2. CHA Service 2,88,588 3. Outdoor catering services 56,425 4. Genral Insurance Service 35,438 5. Air 15,571 6. Online Information Service 1019 7. Chartered Accountant 3715 8. Rent a cab service 990 9. Service pr....

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....l defects. He submits that the company had only one factory and therefore, the services availed by the head office could have been utilized only by this factory and there was no need to get registered as input service distributor because the Tribunal has in many cases decided that the fact that the invoice is addressed to the head office of a company cannot be a reason enough to deny cenvat credit....

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....009 (16) STR 305 (Tri. Bang) in respect of service tax on repair of vehicles. (vi) Tata Steel Ltd Vs CCE Mumbai 2011 (21) STR 444 (Tri. Mum) in the matter of CHA services (vii) Monnet Ispat & energy Ltd Vs CCE Raipur 2010 (19) STR 417 (Tri. Del) in the matter of insurance of personnel working in factory and insurance of motor vehicles of the company. 8. The learned A.R (Additional Commiss....