TaxTMI 
TaxTMI 
2015 (9) TMI 261
X X X X Extracts X X X X
X X X X Extracts X X X X
....ant is a manufacturer of tractor and is having Central Excise registration and avails benefit of CENVAT Credit of inputs and input services. During scrutiny of the records it revealed that appellant had availed CENVAT credit of service tax paid on various input services such as - 1. Air Travel Agencies Services 2. Cargo Handling Services 3. Courier Service 4. Management Maintenance & Repair Services 5. Outdoor Catering Services 6. Rent-a-Cab Services 7. Life Insurance Service 8. Renting of Immovable Property 9. Mandap Keepers Services 10. Sound Recording Services 11 General Insurance Services 12. Event Management Services 13. Construction Services 14. Auctioneers Services 15. Business Support Services 16. Telecommunication S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ring on behalf of appellant would draw our attention to the services on which service tax was paid and CENVAT credit was disallowed. It is his submission that all the services on which CENVAT credit is sought to be denied are used in or in relation to the manufacturing activity of the appellant. He would submit that appellant had given detailed write-up in reply to the show cause notice and brings to our notice of the said defence raised by them before the adjudicating authority. For example he would submit that the service rendered for air ticket booking agency services were in respect of air travel undertaken by the employees in relation to business for marketing and sale of their final products, cargo handling services are used by the ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o our notice that Life Insurance services which were received by appellant were in respect of employees and their family members. He would submit that CENVAT credit of that portion of the service tax paid on this service is attributable to the family members of the employees are not eligible to be availed as CENVAT credit and the CENVAT credit availed on service tax paid on services of renting of Tangible Goods Services may not be eligible. 5. We have considered the submissions made by both sides and perused the records. 6. On perusal of the records, we find that the services which are rendered by various service providers as enumerated in paragraph 2 above, we find that all these services are utilized by appellant in the factory premises....