2013 (8) TMI 854

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....assessee in respect of the following input services :- (i)    Outdoor Catering Service (ii)   Maintenance and Repair Services (iii)   Business Auxiliary Services (iv)   Air Travel Agency (v)     Courier Service (vi)   Banking & Other Financial Service (vii) Customs House Agency Service (viii) Transport of Goods by Air (ix)   Rail Travel Agent Service (x)     C & F Agent Service (xi)   Rent-a-Cab Service (xii) Cargo Handling Service (xiii) Miscellaneous. Revenue is aggrieved by this order and has filed an appeal before the Tribunal. This appeal is on the ground that the lower appellate a....

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....tenance and Repair Service', it is seen that the service tax credit has been availed in respect of 'Annual Maintenance Contract' for the Xerox machine installed in the factory premises. The only objection of the Revenue seems to be that the amount indicated in the bill for the service rendered is towards supply of consumables and not for any service rendered. This argument is not sustainable for the reason that the 'Annual Maintenance Contract' covers not only repair and maintenance but also replacement of defective parts, supply of consumables, etc., as part of such service. So long as service tax has been paid under the said category of service, the respondent can rightly avail the CENVAT credit. Therefore, there is no merit in the Revenu....

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....anufacturing activity, from the very description of the input service involved, the nexus between the two can be reasonably established. Further there are a large number of decisions of this Tribunal holding that each of the services on which service credit has been taken is an input service as defined in the Cenvat Credit Rules. To cite a few - CCE, Rajkot v. Adani Pharmachem [2008 (232) E.L.T. 804 (Tri. - Ahmd.) = 2008 (12) S.T.R. 593 (Tri.-Ahmd.) - in respect of CHA services]; JSW Steel Ltd. v. CCE, Salem [2009 (14) S.T.R. 310 (Tri. - Chennai) = 2012 (277) E.L.T. 189 (Tri.-Chennai) - in respect of banking and other financial services]; and Dr. Reddy's Lab v. CCE, Hyderabad [2010 (19) S.T.R. 71 (Tri.-Bang.) - in respect of air travel agen....