2017 (1) TMI 605

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....R Per V. Padmanabhan The appeal is filed against the Order-in-Appeal dated 24.6.2011 in which the Cenvat credit stands denied in respect of the following four services:- (i) LC charges and banking charges; (ii) Telephone & Fax services; (iii) Postage and courier services ; and (iv) Insurance services. Both the authorities below have denied credit on suc....

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....ed. 4. Ld. DR reiterates the orders passed by the authorities below. 5. Input service has been defined in Rule 2(l) of the Cenvat Credit Rules, 2004 as follows: "Input service means any service, (i) used by a provider of taxable service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufact....

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.... Letter of Credit for import of inputs, used in the manufacture of finished products. Banking charges have been incurred in connection with various activities such as import payments, cash management services, handling of export documents etc. Such activities will fall within the definition of input service under the category of procurement of inputs, activities relating to business such as financ....

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.... Pune-I - 2013 (30) STR 572 (Tri.-Mumbai). Accordingly, I allow the benefit of Cenvat credit on telephone and fax services 9. Postage and courier services have been utilized by the appellant for sending letters, parcels and other business communication. Cenvat credit on such services stands allowed in the case CCE Vs. Apar Industries 2010 (20) STR 624 (Tri.) upheld by the Hon'ble Gujarat High C....