2013 (9) TMI 1087
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.... cases on behalf of respondents that the CENVAT credit on input services used for providing output services or used in manufacture of excisable goods is in dispute in different cases covered by these appeals. But the controversy on all the items of inputs has already been resolved and covered by various decision of the High Court and Tribunal. 2. When the aforesaid submission came up from respondents, to grant an opportunity to Revenue to examine the coverage of issue, learned counsels were directed to provide the details of the input services and the respective decisions covering their cases to the learned Special Counsel engaged by Revenue. 3. It is submitted by Revenue today that the inputs/input services involved in the respective app....
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....e related documents CCE Vs. Deloitte tax Services India Ltd. 2008 (11) STR 266 (Tri-Bang) Clearing and forwarding charges These services are used for export of goods. Heera Overseas (P) Ltd. Vs. CCE 2012 (26) STR 545 (Tri-Bang) Insurance These services are used for insurance of plant and machinery as well as insurance on employees of the company CCE Vs. Stanzen Toyotetsu India (P) Ltd. 2011 (23) STR 444 (kar.) Analysis Charges These services are used for testing the products. Which is very much necessary for export of goods TG Photo Copy Charges Such services are used for maintenance of photo copying machine, which was used for various photo copying statutory documents like sales, purchase bills and other administrative r....
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.... (Facility IT consultancy) Cadila Healthcare Ltd. Vs. CCE, Ahmedabad II [ 2013-TIOL-12-HC-AHM-ST ] 10 Telephone and internet National Engg Industries Ltd. Vs CCE, Jaipur [2013 (31) STR 107 (Tri. Del)]; CCE Vs. ECOF Industries Pvt. Ltd. Malur [ 2011-TIOL-770-HC-KAR-ST ] 11 Courier Services CCE&C Vs. Apar Industries Ltd. [2010 (20) 624 (Tri.-Ahmd)] - confirmed by Hon'ble Gujarat High Court vide Commissioner v. Apar Industries Ltd. - 2011 (23) S.T.R. J194 Appeal Nos. C/1909-1915/2011 The Commissioner of Customs, Bangalore Vs M/s. Texport Overseas Pvt. Ltd., Bangalore Sl. No. Common services involved in all the appeals Citations, provisions & Circular Relevant Para No. Page No. 1 Banking services M/s. Semco E....
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....dpack Pvt. Ltd. Vs. CCE, Bangalore reported in 2013(30) STR 51 (Tri.-Bang) Para No.3 & 5 33-34 9 Factory maintenance M/s. Zydus Nycomed Healthcare Pvt Ltd. Vs. CCE, Belapur reported in 2013-TIOL-705-CESTAT-MUM Para No.5 35-36 Circular No.943/04/2011-CX, dated April 29, 2011 Point No.4 30-32 10 Telecommunication M/s. BPCL Vs. CCE, Mumbai-II reported in 2013-TIOL-668-CESTAT-MUM Para No.5.2 37-39 CCE Vs Excel Corp Care Ltd. reported in 2008-TIOL-568-HC-AHM-CX Para No.8 & 9 40-42 11 Carriage inward Provision of rule 2(l) of Cenvat Credit Rules, 2004 43-45 12 Architectural O-I-A No.76/2009 dated 28.07.2009 passed by the Commissioner of Customs (Appeals), Bangalore in the Appeal ....