2014 (5) TMI 612

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....ent (AR) JUDGEMENT 1. Applicant is a manufacturer of excisable goods who imports their main raw material, namely, copper concentrate and also export their final products viz. copper cathode and copper rod. During the period, April 08 and September 10, they had taken Cenvat credit on the following items namely,- a. Creative and art work services used for publishing their inhouse magazine c....

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....the following decisions:- 1. CCE Hyderabad Vs ITC Ltd. -TIOL-199-HC-AP-ST wherein the cenvat credit was allowed for services relating to maintenance of staff colony such as lawn mowing, garbage cleaning, maintenance of swimming pool, collection of household garbage, harvest cutting, weeding etc. 2. ABB Ltd. Vs CCE & ST Bangalore - 2009 (15) STR 23 (Tri.-LB). He relies on para-3 & 4 of the ab....

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....oreign exchange rates and, without this service, they cannot do their business and this is also an activity in relation to procurement of raw material and also in relation to business. 6. Therefore, he submits that credit may be allowed on all these items. 7. Opposing the prayer, Ld. AR for Revenue submits that these services have no nexus with the manufacturing activity. The publication of ....

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....guments on both sides. The decision of the Hon. Apex Court in the case of Maruti Suzuki was in the context of inputs. The standards applicable to inputs cannot be applied to input services as can be seen from the definition at Rule 2(l) which includes many post-manufacturing activities as compared to definition at Rule 2(k) for inputs. The decision of the Hon. Andhra Pradesh High Court in the case....