2016 (9) TMI 490

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....peal against the impugned order wherein the Ld. Commissioner (A) has allowed the cenvat credit on the following services during the period prior to 2008-2009 to December 2010. (A) Courier Service (B) Insurance Service (C) Catering Service (D) Rent-a-cab service (E) Civil electrical Repair Service 2.  The contention of the Revenue is that there services do not qualify as input servi....

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....rectly related with manufacturing activity and the respondent is entitled to take cenvat credit. For insurance service, it is submitted that  the insurance service has been taken for laptop and medical accidental insurance of the employees. He further submits that   rent-a-cab service has been availed by them for procurement of inputs/sale promotion/banking/financial/accounting purp....

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....they are entitled to take cenvat credit. In the case of rent a cab which has been used by the respondent for procurement of inputs/sale promotion/banking and other financial accounting purposes which are directly related to their manufacturing activity, therefore, the respondent is entitled to take cenvat credit. With regard to the Civil Electrical & Repair service, I find that the said service ha....