TaxTMI 
TaxTMI 
2017 (1) TMI 840
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....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/- (i) &nbs....
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..... 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 not in dispute and there is no dispute of payment of service tax/ duty. So far Cenvat Credit of Rs. 9,21,571/- is concerned the....
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.... 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 improves the asthetics and overall atmosphere and thus is an expenditure in or in relation to manufacture. Similarly, repair and maintenance, plant housekeeping, warehouse sweeping are also expenditure incurred in relation to the manufacture of dutiable output as well as essential for running the factory. So far housekeeping services are concerned it is explained that the same have been use....
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.... 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 as tax compliances are also essential and it is important not to make errors and make timely compliances. So far the common area maintenance services received, the disallowance of service tax on bills etc., is concerned, the allegation is that the service tax amount is not reflected in the invoice/ bills. The Id. counsel have taken me through the applicable bills, placed in the appeal file....