2017 (4) TMI 1117

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve been denied input service credit on various input services which are listed below:- (a) Clearing Agent (CHA) Service (b) Job Work charges (Palletisation) (c) AMC Charges for UPS (d) AMC charges for Split AC (e) Internet Services (f) Consultancy for DBK claim (g) Courier Services (h) GTA Services Denial of credit is mainly on the ground that the services are not connected to the manufacturing of final products and clearances thereof. The benefit has also been denied on the ground that the services were not used in or in relation to manufacture and clearances up to the place of removal and hence, these services should not be considered as Input Services. 2. Ld. Advocate for the appellants submits that the orde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(f) CCE & Cus, vs. Apar Inds. Ltd 2010 (20) STR 624 (Tri. Ahmd.) - Courier Service (g) Job work service covered in the definition of input service under Rule 2(I) of Cenvat Credit Rules, 2004. Ld. Counsel also prays for setting aside the mandatory penalty imposed for the reason that it is the question of interpretation of legal provisions pertaining to input services. 3. Ld. AR for the Revenue reiterates the findings of the ld. Commissioner (Appeals). He submits that some of the services were provided after removal of the goods and have no nexus with the manufacturing activities. 4. Heard the rival submissions made by both sides and perused the record. I find that the appellant is a manufacturer (exporter) as well as 100% EOU. A....