2017 (1) TMI 840

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....see are engaged in manufacturer of glazed ceramic tiles and vitrified tiles falling under Chapter Sub-heading 6908.90.90 & 6907.90.10 of the First Schedule to the Central Excise Tariff Act, 1985, is in appeal against disallowance of Cenvat credit availed for Rs. 19,52,518/- during the period from 01/12/2010 to 30/11/2012. The details of the disallowance are as follows :- Sr. No. Particulars Amount 1. CENVAT Credit on Photocopies of courier B/E disallowed on the ground that the photocopy of the document is nowhere prescribed as valid document for availing credit Rs.4,384/- 2. CENVAT denied on input service availed during the period of December, 2010 to November, 2012 with the following break-up Rs.9,21,571/- &nb....

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.... allowed for Rs. 4,384/- + 48,304/-, which was debited earlier. Being aggrieved the appellant preferred appeal before Id. Commissioner (Appeals), who has been pleased to reject the appeal by confirming the demand and penalty. 4. Being aggrieved the appellant is before this Tribunal. 5. Heard both the parties. 6. So far Cenvat credit of Rs. 4,384/- taken on photocopies of Courier B/E, I find that the said issue is covered in favour of the appellant-assessee by precedent ruling of this Tribunal in the case of Commissioner of Central Excise Versus Fusion Electronics (P) Ltd. reported at 2011 (264) E.L.T 513 (Tri.-Delhi) wherein Coordinate Bench have held that Cenvat credit is allowable on Xerox copies where input service received is n....

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....tional services - 30,385 - 30,385 14. Tractor Trolly - not Regd. Public Transport Vehicle - Inside factory 13,535 - 618 14,153 15. Construction service -  Repair - 79,631 - 79,631 16. Neither Service tax amount nor category of service shown in invoice Bills of Hyatt Hotel - 9,382 - 9,382 17. Repair of Battery UPS - 350 - 350 18. Payment to sea court in Jaypee Green - 3,605 - 3,605 19. Loading/ unloading of trading goods - 2,181 - 2,181   TOTAL (A) 1,81,201 5,59,991 1,80,379 9,21,571 So far garden maintenance is concerned the same is input service as it is a pollution control requirement and i....

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....lakhs + reimbursement of certain costs like - Photocopying, Postage, Courier, Car hire, Videoconferencing, Broadcasting, Preparation & Translation of Press Releases, Cost of Electronic Media Monitoring etc., etc. I also find that the bills have been raised in consonance with the agreement, as one of the bills, dated 28/02/2011, have been raised for organizing Press Conference for launch of Showroom at Hyderabad. Accordingly, I hold that the said services have been availed with respect to sales promotion, which is an eligible input service and, accordingly, the same is held to be allowable. So far the services received with respect to tax compliances like; Filing of VAT/ Income Tax Returns, the same is also held to be eligible input service ....