AI Drafter 
TaxTMI 
TaxTMI 
2016 (6) TMI 161
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.....2012 , are as under:- Sl. No. SCN & Date Description of Service Amt of credit disallowed 1 14/2011 dt.9.4.2011 Period 01.04.2010 to 31.01.2011 Banking and other financial services Clearing and Forwarding and Customs Clearing Services Insurance Services Legal Services Auction Services Courier Services Information Technology Services Photography Services Rent a cab Service Travel Booking Service 14,03,623.64 11,24,230.16 5,16,474.96 2,575.00 3,55,180.27 29,301.72 2,68,186.79 6,730.39 1,32,173.82 52,243.19 Total 38,90,719.94 2 07/2012 dt.8.5.2012 Period 01.02.2011 to 31.03.2011 Auction Services Banking and other financial servic....
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....other financial services. * Clearing and Forwarding and Customs Clearing Services of CHA are fully attributable to the manufacturing and clearing of finished goods to the destination and bringing raw materials to the factory. Therefore, credit cannot be denied for such services. * Insurance Service is availed for the purpose of insurance of the raw materials used in manufacture and other capital assets of the Company. * Auction Services are availed to clear the scrap of the factory, which is indispensable to get manufacturing place and place for storing finished goods. * Courier service is very much necessary for the business related activities, which was availed by the appellant. * Information Technology Service is the servi....
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....tly attributable to the business activity for which the service tax paid cannot be denied to avail cenvat credit. So far as the warehouse service is concerned, it is necessary for the business concern to avail this service for storing finished goods before clearance or to bring the raw materials for clearance. 4. Revenue supports adjudication. Ld. DR relies on the Tribunal's decision in the case of the appellant reported in 2012 (25) STR 172 (Tri.-Chen.) as well as in the Tribunal's Final Order No. 1297/2011 dated 131.12.11, which has not yet been reported. In the unreported decision the matter was remanded for consideration in the light of the decision of the Hon'ble Bombay High Court in the case of CCE, Nagpur Vs. Ultratech....
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....nied for availing this service. * Auction service is also integral part of the manufacturing activity since, clearance of the dumped goods having no utility is necessary to be removed in order to store raw materials or finished goods. Therefore, this service cannot be said to be not integrally connected and credit cannot be denied. * Legal services are availed for statutory compliance which is the duty of the assessee to comply and the credit cannot be denied for such services since it has relevancy to the activity of manufacture. Once there is legal obligation and the assessee has to discharge the same irrespective of the manufacture being done but, business to be carried out, cenvat credit of service tax paid on such count is undeni....
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....g services pertained to the tools used in the manufacture of finished products, logos, graphics, corporate identity designing etc., This has nexus to the manufacture and clearance of goods for which cenvat credit cannot be denied on these services. * Construction service is explained to be used in modernization, renovation and repairs of the factory and for construction of temporary sheds made to store raw materials and other assets of the company. Once there is no evidence found on record demonstrating that such expenses relate to different activity, the appellant is eligible to cenvat credit for this service also. * CHA service is also indispensable to carryout clearance of finished goods for which no cenvat credit on this count can....