2016 (12) TMI 1380

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....dence of the senior personnel of the appellant; training services and incineration services. 2. Briefly the facts of the case are that the appellant is engaged in the manufacturing of CNC lathe machines and component falling under Chapter Heading 8458 11 00, 8466 93 10, 8481 10 00 of the First Schedule to the Central Excise Tariff Act and are availing CENVAT credit on inputs, capital goods and input services. During the disputed period, the appellant has availed CENVAT credit of service tax paid on certain training services, security agency service and incineration services which were disputed by the Department on the ground that the same have been availed after the manufacture of the goods and all the services have no nexus with the manuf....

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....ld have been incomplete without the necessary training being provided to the customers on the manner of using the said CNC lathe machine. Hence, training services are directly correlated to the business activity of the appellant. In support of his submission, he relied upon the decision in the case of CCE vs. Yokagawa Blue Star Ltd.: 2011 (21) STR 161 and Ivy Comptech Pvt. Ltd. vs. CCE, Hyderabad-II: 2016 (42) STR 66. The learned counsel further submitted that the coaching and training service have been specifically enumerated as an input service in Rule 2(l) of the Rules prior to 1.4.2011 as well as in the amended definition w.e.f. 1.4.2011. 4.1 Learned counsel further submitted that the CENVAT credit on incineration service also fall in ....