2017 (1) TMI 78

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....h, D.R.  ORDER These appeals are directed against the impugned order dated 01.03.2016, wherein the ld. Commissioner (Appeals) Customs, Central Excise and Service tax, Bhopal has denied the cenvat credit of Rs. 14,47,362/- on various taxable services, holding that those services are not confirming to the definition of "input service".  The services on which cenvat credit has been denie....

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....ontractor, he submits that the labourers were engaged by the appellant for various miscellaneous work namely, shifting of materials, loading and unloading of goods and also to attend to the machine operator.  Thus, he submits that since the said service is in relation to the manufacture of the excisable goods, credit is permissible as per the definition contained in Rule 2 (l) of the Cenvat C....

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....is in relation to insure the company's vehicles. Ld. Advocate further submits that all the services are conforming to the definition of input service for the purpose of availment of cenvat credit. 3.  Shri Daram Singh, the ld. D.R. on the other hand, reiterates the findings recorded in the impugned order. 4.  I have heard the ld. Counsel for both sides and examined the records.&nbs....

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....t.  Legal fees and land investigation charges during the period 2010-2011, were covered under the phrase "activities relating to business" contained in definition of input service and after such period, it was specifically defined as eligible input service for the purpose of taking credit.  With regard to other services, namely, telephone service, fabrication of canteen furniture and ins....