2016 (6) TMI 1162

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....cts of the present case are that the appellants are engaged in the business of manufacture and marketing of cigarettes and other tobacco products and are availing CENVAT credit of service tax in respect of various services utilized by its factory. During the audit of the appellant, it was noticed that the appellants have availed input service credit on the following services namely i) audit fees on canteen records ii) AMC of canteen boiler iii) architect fees of canteen building iv) fumigation of canteen iv) services in respect of fire alarm v) outward freight and vi) construction work at the pond area. Thereafter a show-cause notice was issued for denial of CENVAT credit to the tune of Rs. 3,92,096/- for the period November 2007 to Decembe....

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....vice means any service, - (i) used by a provider of [output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and [clearance of final products upto the place of removal,] and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relation to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking....