TaxTMI 
TaxTMI 
2012 (7) TMI 568
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....n appeal by the Department against the order of the Commissioner (Appeals) No.32/2009 (T) CE dt.5.10.2009. 2. Heard both sides. 3.1. The relevant facts, in brief, are that the assessee is a manufacturer of Sulphuric Acid, Stable bleaching powder, Calcium Hypo-Chloride and Mono-Chloro Acetic Acid. They are availing CENVAT credit facilities on various inputs, capital goods and input services. ....
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.... Total: Rs.3,64,324 3.3. On appeal by the party, Commissioner (Appeals) allowed the credit on all services except to the following extent:- a. Credit of tax paid on telephones installed in the names of other than in company, offices of the company, directors and employees of the company; b. Credit of service tax paid on insurance premium in the name of Shri T.G. Bharat, Chair....
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....) of the CENVAT Credit Rules would never take place in the manufacturer's premises and no nexus with the manufacture of final product and even then credit was admissible was erroneous. 5. Ld. Advocate for the respondent-assessee, strongly supporting the order of the Commissioner (Appeals), submits that the definition of input service is an inclusive definition and services used even in relation....
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....s recorded the submissions of the assessee and his findings in respect of each of the services. On the other hand Commissioner (Appeals), after reproducing the definition of input services, observed as under:- 8................................ As seen from the inclusive definition, credit of tax paid on service like advertisement or sales promotion, market research, financing, recruitment, q....