2017 (2) TMI 209

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....herefore, all the 5 appeals are being disposed of by this present common order. 2. Briefly the facts of the case are that the appellant is a private limited company engaged in the business of courier and has been providing taxable service under the category of courier agency service and is registered under the service tax provisions for providing taxable service. The appellant has been availing CENVAT credit in respect of inputs and input services as per the CENVAT Credit Rules (CCR), 2004. Appeal No. Period Involved CENVAT Credit Penalty Imposed ST/21648/2014 Apr.  Sep. 2008 Rs.3,42,586/- Rs.3,42,586/- ST/21649/2014 Apr. 2010 to Mar. 2011 Rs.3,10,715/- Rs.3,10,715/- ST/21651/2014 Oct . 2008....

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.... service . He further submitted that all these disputed services on which CENVAT credit has been denied by the impugned order fall in the definition of input service and they have been received by the appellant in connection with providing of output service i.e., courier service and were inextricably connected with the business activity of the appellant. He further submitted that none of the services on which credit was taken was personal expenditure but are genuine business expenditure. In support of his submission, he relied upon the following decisions. i. Coca Cola India Pvt. Ltd. vs. CCE: 2009 (15) STR 657 (Bom.) ii. Imagination Technologies India Pvt. Ltd. vs. CCE: 2011 (23) STR 661 (Tri.-Mum.) iii. Maharast....

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....ly or indirectly, in or in relation to the manufacture of final products (ii) Any service used by the manufacturer whether directly or indirectly, in or in relation to clearance of final products from the place of removal (iii) Services used in relation to setting up, modernization, renovation or repairs of a factory, or an office relating to such factory, (iv) Services used in relation to advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, (v) Services used in relation to activities relating to business and outward transportation upto the place of removal. Each limb of the definition of input service can be considered as an independent ben....