2015 (12) TMI 1106

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....tioner : Shri B.V. Kumar, Advocate ORDER Per : ASHOK K. ARYA Both the parties have been heard in detail. 2. The issue is denial of CENVAT credit for the input services viz. advertisement, DVD film production, campaigning in electronic and print media etc. which were used for collecting capital through IPO by the appellant. The appellant states that the basic objective of the IPO was to....

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....Cement Ltd. 2010(260) ELT 369 (Bom.) saying that it supports their stand that the relevant input services are covered by the definition of Rule 2(l) of CENVAT Credit Rules 2004 and they are entitled to claim CENVAT credit for the service tax paid for the said input services. He also cites a decision in their own case by the CESTAT in appeal No.ST/1186/2010-SM issued vide Final Order No.20466/2015 ....

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....es promotion, activities relating to business, financing and so on. The decision by Hon'ble Bombay High Court in the case of CCE, Nagpur Vs. Ultratech Cement Ltd. (supra) also makes this position very clear that the service tax paid for the input services which are used directly or indirectly in relation to the manufacture would be admissible for CENVAT credit. The definition as given in Rule 2(l)....

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....egistry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 5.1. The impugned order, when it has denied the CENVAT credit available to the appellant, has not talked about the new unit or the old unit. The learned advocate for the appellant however says that they would like to claim CENVAT credit i....