2013 (9) TMI 1087

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted by the learned counsels appearing in those 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 in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for couriering the documents like sales and purchase invoices, and other administrative 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, whi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sahmita Storages (P) Ltd. 2011 (23) STR 341 (AP) ; Navaratna S.G. Highway Prop. Pvt Ltd. Vs. CST, 2012 (28) STR 166 (T-Ahmd) 9 Management of Business Consultancy services (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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 2013-TIOL-403-CESTAT-MUM Para No.2 25-26 7 Transportation services CCE, Surat Vs. M/s. Heubach Colour Pvt. Ltd. reported in 2012-TIOL-1720-CESTAT-AHM Para No.8 27-29 8 Brokerage & Commission Circular No.943/04/2011-CX, dated April 29, 2011 Point No.5 30-32     Wadpack 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-CES....