TaxTMI 
TaxTMI 
2016 (8) TMI 7
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....es, 2004 as incorrectly availed cenvat credit. 2. In the present appeal the appellant has sought to reverse the order with the plea that the availment of cenvat credit in all the input services disallowed by the Commissioner in the impugned order, has been allowed by Tribunal and High Courts. They have also cited various case laws under which such credits have been allowed for the various services. 3. Heard ld. Advocate Sh. B. L. Narasimhan for the appellant and ld. DR Sh.Yogesh Agarwal for the Revenue. 4. Since the dispute centers around various services claimed as input services, it is useful to set below the definition of input servic....
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....covered in the instant case are those which have been used in or in relation to the manufacture of the final product and therefore covered by the "means" portion of the definition of input service. The appellant further contended that all the services qualified as input service as actively relating to business and also that the expenditure incurred by them on the aforesaid services forms part of the cost of the final product. The appellant relied upon various judgments of the Tribunal/ High Courts wherein it was held that the expenses related to the services similar to those covered in the instant case have been considered as the expenses related to business and for the betterment of the business, eligible for deduction as expen....
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.... Service vi) Event Management Services vii) Commercial Training and Coaching Services viii) Banking & Financial Services ix) Security Service x) Mandap Keeper Service 7. We find that in the case of Coca Cola India Pvt. Ltd. (supra) the Hon'ble High Court of Bombay has considered and allowed the service tax credi....
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.... laws: • CCE vs. HCL Technologies Ltd. -2016 (42) STR 48 (Tri. Del.) • Greaves Cotton Ltd. vs. CCE, Chennai-II & IV-2015 (37) STR 395 (Tri. Chennai) • Agriculture Products Market Committee vs. CCE, Vadodara-II - 2013 (30) STR 558 (Tri. Ahmd.) The above decisions squarely cover the credit availed on advertisement agency service even though such advertisements are for the complete vehicles, and not only for chassis. Now we turn to the various services in the above cluster. (i) Credit of tax paid on 'market research agency service', has been specifically allowed also in the following cases in addition to the Coc....
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.... (iv) 'Commission agent service' for sales of the complete vehicle have been specifically allowed in the case of Carrier Airconditioning & Refrigeration ltd. vs. CCE - 2016 (41) STR 1004 (Tri.Del.) (v) 'Event Management services' which were used for road show, product launch etc. have been held to be allowed input services in the following cases: • Precision Wires India Ltd. vs. CCE - 2011-TIOL-1541-CESTAT-AHM • IBM India Pvt. Ltd. vs. CCE - 2014 (35) STR 384 (Tri. Bang.) (vi) 'Commercial Coaching and Training services' for employees stands specifically allowed in the case of Toyota Kirloskar Motor Pvt. Ltd. -2015-TIOL-2716-CESTAT-MAD. (v) 'Banking and Financial Services' which hav....