2016 (12) TMI 535

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....he eligibility of the following input services 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 Mes....

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.....     In respect of services mentioned under Table-A in both the appeals, I am of the considered opinion that "Pest control service, Courier service and Maintenance of 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 str....