2016 (9) TMI 729

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....er 2012. The dispute is in relation to denial of cenvat credit of service tax paid on four input services availed by appellant involving amount of Rs. 1,78,151. The details of disputed services and the amounts involved are tabulated as under : S.No. Category of Service Amount (Rs.) 1. Technical Inspection and Certification Service 937 2. Renting of Immovable Property 1,37,411 3. Air Travel Agency Service 1,609 4. Security Agency Services 38,194   Total 1,78,151 2. Ld.counsel, Shri V.S. Manoj appearing on behalf of appellant-company submits that the inclusive part of the definition of "input services" specifically provides for cenvat credit in respect of service tax paid on input ....

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....tion to the business of the appellant. In this regard, counsel relied on this Bench of the decision in CCE Vs Axles India Ltd.  2015 (39) STR 281 (Tri.-Chennai). 2.2 He further submits that Air Travel Agency service is used for the travel of marketing personnel for meeting the customers to canvas order-in-appeal. 3. Shri L. Paneerselvam, AC, Ld.A.R appearing for the Revenue reiterated the orders of both the lower authorities. 4. Heard both sides. The short issue to be decided in this case is whether the Appellant is entitled for CENVAT Credit on the following services: 1) Technical Inspection and Certification Services 2) Renting of Immovable property services 3) Air Travel Agent Service 4) Security service . I ....

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..... Therefore, as clarified by CBEC vide circular dated 19.01.2010, I find that rent has been paid for maintenance of sales office which has a direct nexus with the output service provided by the appellants and hence are eligible for the credit. In the case of India Trimmings Pvt. Ltd Vs CCE Coimbatore  2016 (42) STR 552 (Tri.Che), this Tribunal had further held that renting of immovable property service is having direct nexus in the manufacture of goods. Rule 2(1) of CCR, 2004, clearly mentions that service utilized in or in relation to manufacture of final products is eligible as input services. Hence, credit on renting of immovable property is eligible for the appellants. 3) Air Travel Agent The Appellant have submitted that the....