AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2013 (9) TMI 709
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....office which has been registered as Input Service Distributor (ISD). On the ground that the credit has been taken in respect of services which were received elsewhere and not by the assessee and also on the ground that the credit taken in respect of services have no nexus with the manufacture and some of which have been availed beyond the place of removal, proceedings were initiated against the appellant which culminated into the impugned order. In the order, demand for cenvat credit of Rs. 15,29,76,083/- with interest has been confirmed and a penalty equal to amount demanded has been imposed under Rule 15 of Cenvat Credit Rules, 2004 on M/s. Castrol India Limited (Castrol) and penalty of Rs. 25 Lakhs each has been imposed on Shri Prasanna ....
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....efinition given above and Rule 7 of the Cenvat Credit Rules, learned advocate submitted that the grounds taken in the show cause notice for denial of service tax are not at all valid since what was required to be seen by the Revenue in the unit which is receiving invoices from the ISD is whether, two conditions in the Rule 7 of Cenvat Credit Rules, 2004 have been fulfilled or not. In the absence of any allegation in the show cause notice indicating non-fulfilment of these conditions, no case can be said to have been made out. 6. We find considerable force in the arguments advanced by the learned counsel. It has not been alleged in the show cause notice nor there is finding that the credit distributed against the documents is more than the ....
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....ing, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit relating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal: This definition was considered by the Hon'ble High Court of Bombay, at Nagpur in the case of Commissioner of Central Excise, Nagpur vs. Ultratech Cement Limited 2010 (20) STR 577 (Bom) Paragraph 27 to 29 are relevant and are reproduced:- 27. The definition of input service as per Rule 2(l) of 2004 Rules (insofar as it relates to the manufacture of final product is concerned), consists of three categories of services. The first category, covers services which are directly or indirectly used....
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....romotion, market research etc.) and includes services rendered in relation to business such as auditing, financing etc. Thus, the substantive part of the definition input service covers services used directly or indirectly in or in relation to the manufacture of final products, whereas the inclusive part of the definition of input service covers various services used in relation to the business of manufacturing the final products. In other words, the definition of input service is very wide and covers not only services, which are directly or indirectly used in or in relation to the manufacture of final products but also includes various services used in relation to the business of manufacture of final products, be it prior to the manufactur....
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.... CCE vs. Mundra Port & Special Economic Zone Limited 2011 (21) STR 361 (Guj.) Ambalal Sarabhai TA No. 433 of 2010 (Guj. HC), Rajratan Global Wires Limited vs. CCE 2011 (21) STR 383 (Tri.), CCE Guntur vs. Hindustan Coca-cola Beverages Pvt. Limited 2010 (18) STR 500 (Tri. Bang.), the credit of service tax paid on Advertising Agency Services, Business Auxiliary Services, Business Support Services (in the case of this assessee, it is Advertising Agency Service), Management and Consultancy Services, Online Information and data base Access Service, Port service, Maintenance and repair Service, Consulting Engineer's service, Security Agency Service and Storage and Warehousing credit is admissible. 10. As regards the construction services in respe....