2016 (7) TMI 895

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....eerselvam, AC (AR), For the Respondent ORDER The present appeal is filed by the appellant-assessee against OIO No.3/2014 (P) dt. 7.11.2014. The period of dispute is April 2011 to March 2012. In the said order, the ld. Commissioner (Appeals) has dealt with the eligibility of CENVAT credit on the following services (a) Insurance on Plant & Machinery - Rs. 29,598/- (which was allowed) ....

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....ond the place of manufacture and hence is not having any nexus with the manufacturing activity, which in my view calls for interference as the courier service has been availed by them for receiving and sending factory related documents like-COA, Invoices etc. through the couriers, which are inevitable for the manufacture and clearance of final products. The period of dispute is post April 2011 and....

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....o erroneous, for the reason that no manufacturer would pay Royalty to some other person if it did not promote their business/sales. The reliance placed by the Commissioner (Appeals) on the judgement of Supreme Court in Maruti Suzuki Ltd. Vs CCE Delhi [2009 (240) ELT 641 (SC)] is no longer good law in view of the recent judgement of the Larger Bench of the Supreme Court in the case of Ramala Sahkar....

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....ken on ISD invoices, the Commissioner (Appeals) has denied the credit by stating that the Courier and Telephone service used at the marketing office at Chennai are remote from the factory located at Puducherry and do not imply a nexus in manufacturing activity, and holding that credit on ISD invoices is not available, is unsustainable for the reason that the appellant had availed credit with respe....