2016 (5) TMI 906

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.... For the Respondent : Shri. R. Chandrasekaran, AC (AR) ORDER M/s India Cements Ltd hereinafter referred to as the appellants are manufacturers of cements and are availing Cenvat credit on capital goods, inputs and input services. Appellants were issued with Show cause notices dated 22.08.2013 and 03.02.2014 denying the credit availed in respect of Telephone/mobile phone, courier services ....

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....d by Ms. Minchu Mariam Punnoose and Shri S. Muthu Venkataraman, Advocates and the department was represented by Shri R. Chandrasekaran, A.C. (AR). The counsel for the appellants submitted that as per the definition of input service under Rule 2(l) of the Cenvat Credit Rules 2004, any services used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final pr....

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...., which is also part of the appellants factory and it is the responsibility of the appellant to take proper maintenance of their quarters for the staff welfare. Reliance was placed on the judgement in Servall Engineering Works Pvt Ltd vs. CCE in final order no 41717 - 41718/2015 dated 18.12.2015 wherein the service tax paid on telephone and courier services were held to be eligible for credit. ....

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....e, wherein it was held that the services related to cell phone , courier agency, it is quite possible as to the use of those services for the purpose of manufacturing and commercial activity of the appellant and therefore, Cenvat credit claimed in respect of service tax paid thereon was allowed. Following the above ratio, the credit availed on the Telephone/mobile phone and courier services are al....