2007 (4) TMI 15

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....order of the Commissioner (Appeals) No. 122/2006 (BVR-CE/ AV/ Commr. (A)-IV)/ Ahd. dated 4.9.06, which substantially upheld the order of the original authority No. 29/D/20-5-06 dated 31.3.06. 2. Heard both sides. 3. The issues involved relate to admissibility of Cenvat credit of service tax paid on input services like use of mobile phones, use of CHA services for export, use of construction ....

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.... where there was a stipulation that telephone should be installed in the business premises. However, in the consolidated Cenvat Credit Rules, 2004, applicable to credit of excise duty as well as service tax, there was no such stipulation. Further, the Tribunal has allowed this in the case of Indian Rayon Industries Ltd. vide their order reported in 2006 (4) STR 79 (Tri.). (b) Credit of service ....

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.... advertising their product. For this purpose, they have availed the service of construction service providers. Since these construction services have been availed in relation to advertising their product, they claimed the same as input services and sought credit of service tax paid on such services. The amount involved is Rs. 11,370/-. (d) Mandap keeper's services in relation to product develop....

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....have any nexus with the manufacture and clearance of the product from the factory. The business activities which are sought to be included in the extending arm of the definition, in my opinion, cannot include the services rendered at the port area. Therefore, the appeal on the aspect is rejected. 7.3 Similarly, setting up of circles/gardens away from the factory for the purpose of putting signb....