2016 (12) TMI 535

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....ices is in dispute: Sl.No. in Table-A Description of services as per Annex. Category of Service 4 AMC for pest-o-flash and Pest Control charges Pest Control 5 Godown rent for Maruti Castings Renting of immovable property 6 Courier charges Courier service 7 Maintenance charges for RO plant and Erection and Commissioning of RO plant and services related RO plant, AMC charges of spectrometer Maintenance charges for Reverse Osmosis plant.   Sl.No. in Table-B Description of services as per Annex. Category of Service 9 Service and maintenance charges for staff bus Maintenance charges 10 Man power charges provided to Executive Mess Manpower recruitment 11 CAMC charges for Franking machine Postal charges 12 Car hi....

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....RO plant service" are very much in the nature of services that are required in relation to the manufacturing activity, their utilisation is also not debarred by the definition under Rule 2 (l) of CCR, 2004, hence these are very much eligible "input services". 6.     However, in respect of "Godown rent for Maruti castings" mentioned under Table-A in both the appeals, I am of the considered opinion that the godown rent was paid for storage of castings manufactured by them and sold to their customer M/s. Maruti Castings.  By no stretch of imagination can it be accepted that this is an input service in or in relation to the manufacturing activity. It is only a facilitation provided to the customer.  Hence, this se....